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Trans-tasman thin capitalisation rules and treaties implications for New Zealand and Australia on tighter thin capitalisation ratios Craig Elliffe

By: Elliffe, Craig M.
Material type: ArticleArticlePublisher: 2013Subject(s): EMPRESAS | SUBCAPITALIZACIÓN | IMPUESTOS | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | AUSTRALIA | NUEVA ZELANDA | SOCIEDADES In: Australian Tax Forum : a Journal of Taxation Policy, Law and Reform v. 28, n. 3, 2013, p. 605-640
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