13 dec 12:00 Promotie dhr. Thomas Kipka, LL.M Promotor: prof.dr. R.G. Prokisch Co-promotor: mr.dr. J.H.M. Arts “Business Restructurings and Function Shifting Legislation in Light of the Arm’s Length Principle and BEPS” Faculty of Law UM Bestuursgebouw Minderbroedersberg 4-6 Aula 1