The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-à-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty

SCHOUERI, L. E.; FETTERMANN, B. . The Concept of Options Realistically Avaible in Transfer Pricing upon the Delineation Rule vis-à-vis Article 9 of Double Taxation Treaties and Tax (Un) Certainty. In: SCHOUERI, L. E.; FLAVIO NETO, L. (Org.) ; SILVEIRA, Rodrigo Maito da (Org.). Anais do X Congresso Brasileiro de Direito Tributário Internacional IBDT/DEF-FDUSP: Desafios Atuais da Tributação Internacional. 1. ed. São Paulo: IBDT, 2024. v. 1, p. 310-317.