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The key battleground or the australian diverted profits tax the sufficient economic substance test by Sarah Kate Bonner

By: Bonner, Sarah Kate.
Material type: ArticleArticlePublisher: 2018Description: p. 585-589.Subject(s): BENEFICIOS | EVASION FISCAL | EMPRESAS MULTINACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | AUSTRALIA | LEGISLACION | COMENTARIOS In: Tax Notes International ; Vol. 91, nº 6, August 6, 2018
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