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Searching for the uncertain rationale underlying the US Treasury's anti - treaty shopping policy J. Clifton Fleming Jr.

By: Fleming, J. Clifton.
Material type: ArticleArticlePublisher: 2012Subject(s): IMPUESTOS | TRATADOS INTERNACIONALES | ABUSO DE TRATADOS | PLANIFICACION FISCAL INTERNACIONAL | ESTADOS UNIDOS | ELUSION FISCAL In: Intertax v. 40, n. 4, April 2012, p. 245-253
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