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Previous	BIT/2016/8-7 Encouraging research and development ( and innovation ) in the Spanish tax system	BIT/2016/9-1 Exchange of tax - related information and the protection of taxpayer rights	BIT/2016/9-2 Chinese taxation on the move	BIT/2016/9-3 The proposed tiebreaker rule in OECD/G20 BEPS Action 6	BIT/2016/9-4 Comparative tax policy approaches in Australia and New Zealand	BIT/2016/9-5 The taxation of digital transactions in India	BIT/2016/9-6 Tax codes of conduct	Next

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

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Biblioteca del Instituto de Estudios Fiscales

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