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The proposed tiebreaker rule in OECD/G20 BEPS Action 6 a critical examination of the possible motives and means and a potential alternative Dhruv Sanghavi Electrónico

By: Janssen-Sanghavi, Dhruv.
Material type: ArticleArticlePublisher: 2016Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | ABUSO DE TRATADOS | CONTROL | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Bulletin for International Taxation v. 70, n. 9, September 2016
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BIT/2016/9-3 (Browse shelf) Available BIT/2016/9-3

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

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