law international tax law agon internal consistency test europe lincoln charles tax risk allocation international taxation harold bloom commerce clause andrew charles edward andrew lincoln iv european union risk management risk economics transfer pricing beps oecd bepts ftc credit foreign tax dst admin law misreading administrative state tax law iv edward new deal beps project transfer risks economic development legal studies european court of justice ecj united states morress kerckhaert 12th doctoral research heidelberg jurisprudence philosophy of law action 9 action 7 project management oecd ibfd university of amsterdam international law charlie (c) charles edward andrew lincoln iv test interpretation regulations admisnitration literature for europe earlier draft of the new deal for europe. the com gronningen university of groningen fdr
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