Procedural Instruments as a Way To Deal with Valuation Uncertainty in International Tax Law

Journal

Author

Seer, R.

Country

International

Published Date

29 January 2014

Issue

Bulletin for International Taxation 2014 (Volume 68), No. 3

DOI

https://doi.org/10.59403/9x66j7

Document

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In this article, the author looks at the problem of valuation uncertainty and examines procedural instruments that can be used to mitigate it.