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The OECD Discussion Draft on BEPS
The primary route to tackling the granting of treaty benefits in perceived inappropriate situations should be through specific and targeted anti-abuse.
Autres Cours:
Bene icial Ownership and Income Receipt under Double Taxation ...
TAX TREATIES AND HUMAN/CONSTITUTIONAL RIGHTS
Explanation of proposed protocol to the income tax treaty between ...
November / ISSUE 84 - ??????
ratification of the multilateral convention to implement tax treaty ...
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Tax Treaties versus EU Law: Which Should Prevail? - IBFD
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???Berkeley ??????????????
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