“The CJEU’s Arm’s Length Standard and the Unshell Directive’s ‘Rebuttal of the presumption’ Carveout”, by Costas Michail, SP&Co Tax Director. Published on August 15, 2022 @Tax Notes, https://taxnotes.co/3plfDUU
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The CJEU’s Arm’s Length Standard and the Unshell Directive’s ‘Rebuttal of the presumption’ Carveout
