Prescriptive Pricing and Stabilisation Clauses in Investment Agreements
‘Prescriptive’ pricing methods, which employ reference prices and fixed margins for tax purposes, have gained prominence as a pragmatic approach to combatting commodity trade mispricing and tax evasion, especially for countries with limited tax administration capabilities. While these methods hold p...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institut de Hautes Études Internationales et du Développement
2024-05-01
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| Series: | Revue Internationale de Politique de Développement |
| Subjects: | |
| Online Access: | https://journals.openedition.org/poldev/6593 |
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