It takes the average reader 3 hours and 55 minutes to read Substance in International Tax Law by Florian Navisotschnigg
Assuming a reading speed of 250 words per minute. Learn more
The notion of ‘substance’ is proving to be central to the OECD’s base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to...
Substance in International Tax Law by Florian Navisotschnigg is 233 pages long, and a total of 58,949 words.
This makes it 79% the length of the average book. It also has 72% more words than the average book.
The average oral reading speed is 183 words per minute. This means it takes 5 hours and 22 minutes to read Substance in International Tax Law aloud.
Substance in International Tax Law is suitable for students ages 12 and up.
Note that there may be other factors that effect this rating besides length that are not factored in on this page. This may include things like complex language or sensitive topics not suitable for students of certain ages.
When deciding what to show young students always use your best judgement and consult a professional.
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