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

Type

Journal

Author

Seer, R.

Country

International

Published Date

January 29, 2014

Issue

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

DOI

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

Document

Go to Tax Research Platform

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