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The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World Vikram Chand and Craig Elliffe

By: Chand, Vikram.
Contributor(s): Elliffe, Craig M.
Material type: ArticleArticleSubject(s): EVASION FISCAL | ECONOMÍA DIGITAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | SOCIEDADES EXTRANJERAS | TRATADOS INTERNACIONALES In: Bulletin for International Taxation Vol. 74, nº 4/5 special issue 2020, p. 303-320
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BIT/2020/4/5-14 (Browse shelf) 2020, Vol. 74, nº 4/5 special issue Available BIT/2020/4/5-14

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