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How the OECD's multilateral instrument will affect the Nigeria-Spain tax treaty by Modupe Otibho Otoide

By: Otoide, Modupe Otibho.
Material type: ArticleArticlePublisher: 2018Subject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | PLUSVALIAS | NIGERIA | ESPAÑA | ELUSION FISCAL In: Tax Notes International v. 90, n. 2, April 2, 2018, p. 229-233
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