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The questionable legality of the diverted profits tax under double taxation conventions and European Union law Stuart MacLennan

By: MacLennan, Stuart.
Material type: ArticleArticlePublisher: 2016Subject(s): BENEFICIOS | IMPUESTOS | DOBLE IMPOSICION | CONVENIOS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | UNION EUROPEA | COMENTARIOS | LEGISLACION COMUNITARIA In: Intertax v. 44, n. 12, December 2016, p. 903-912
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OP 2141/2016/12-5 (Browse shelf) Available OP 2141/2016/12-5

Accesible también en línea a través de la Biblioteca del Instituto deEstudios Fiscales. Conclusión. Resumen.

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