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Article 15 of the OECD Model the 183 - day rule ans the meaning of " not a resident " in cases of hybrid partnerships Kasper Dziurdz

By: Dziurdz, Kasper.
Material type: ArticleArticlePublisher: 2013Subject(s): TRABAJADORES | NO RESIDENTES | SOCIEDADES COLECTIVAS | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Intertax v. 41, n. 10, October 2013, p. 492-498
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Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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