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WRITTEN DOWN VALUE
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ZERO COUPON BOND
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ZERO RATE
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� - “International tax glossary” edited by Susan M. Lyons, revised 3rd edition
(1996), IBFD (The International Bureau of Fiscal Documentation) - “Transfer Pricing Guidelines for Multinational Enterprises and Tax
Administrations”, 2001, OECD - “Dictionary of Tax Terms (Barron’s Business Guides)” by D. Larry
Crumbley and Jack P. Friedman, 1994, Barron’s Educational Series, Inc. - “West’s Tax Law Dictionary” by Robert Sellers Smith, 1994 edition, West
Publishing Co.