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UTPR, normative principles, and the law

Journal Contribution - Journal Article

Subtitle:a rejoinder to Nikolakakis and Li
In this article, Magalhães and Christians explain their use of the “use it or lose it” principle as a way to understand the rationale behind the global anti-base-erosion regime, highlighting the fact that they do not use the principle as evidence of binding international law.
Journal: Tax notes international
ISSN: 1048-3306
Volume: 109
Pages: 1137 - 1142
Publication year:2023
Keywords:A2 Journal article