13 Dec 12:00 PhD Conferral Mr. Thomas Kipka, LL.M Supervisor: prof.dr. R.G. Prokisch Co-supervisor: 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 Administrative Building Minderbroedersberg 4-6 Aula 1