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The role of controlled foreign company legislation in the OECD base erosion and profit shifting project Mitchell A. Kane Electrónico

By: Kane, Mitchell A.
Material type: ArticleArticlePublisher: 2014Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | SOCIEDADES EXTRANJERAS CONTROLADAS | FISCALIDAD INTERNACIONAL | ELUSION FISCAL In: Bulletin for International Taxation v. 68, n. 6/7, June/July 2014
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