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Levy upon emigration of a substantial participation holder an infringement of article 13 of the OECD model convention? J. W. J. de Kort

By: Kort, J. W. J. de.
Material type: ArticleArticlePublisher: 2003Subject(s): PAISES BAJOS | EMIGRACION | TRATADOS INTERNACIONALES | IMPUESTOS | FISCALIDAD INTERNACIONAL In: Intertax vol. 31, n. 3, march 2003, p. 102- 106
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