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The effect of anti - avoidance provisions regarding the promotion of innovation considerations from a tax policy perspective Elizabeth Gil García Electrónico

By: Gil García, Elizabeth.
Material type: ArticleArticlePublisher: 2016Subject(s): EMPRESAS | INNOVACIÓN | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | PREVENCIÓN | PROGRAMAS | ELUSION FISCAL In: Bulletin for International Taxation v. 70, n. 10, October 2016
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