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Non-discrimination and transparent entities electrónico Marcos L. Brabazon

By: Brabazon, Marcos L.
Material type: ArticleArticleSubject(s): DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | SOCIEDADES PATRIMONIALES | DISCRIMINACIÓN In: Bulletin for International Taxation v. 76, n. 3, 2022, 10 p. Summary: This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.
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Recursos electrónicos IEF
IEF
BIT/2022/3-5 (Browse shelf) Available BIT/2022/3-5

Resumen.

This article surveys and assesses the application of the non-discrimination rules in tax treaties to situations involving fiscally transparent entities.

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