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- W2275248980 abstract "This article compares the “brave new” group-wide approach under Action 4 of the G20/OECD Base Erosion and Profit Shifting initiative to the fixed ratio alternative. The conclusion in this article is that the group-wide approach – which is not as novel as some assume – should be supported. Resisting the “Goldilocks” standard of perfection, it can be combined with a modest fixed ratio safe harbour." @default.
- W2275248980 created "2016-06-24" @default.
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- W2275248980 date "2015-07-07" @default.
- W2275248980 modified "2023-09-24" @default.
- W2275248980 title "Interest Deductions and Multinational Enterprises: Goldilocks and the Brave New World" @default.
- W2275248980 hasPublicationYear "2015" @default.
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