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Article 15(2) of the OECD Model Problems arising form the residence requirement for certain types of employers Frank P.G. Pötgens

By: Pötgens, Frank P.G.
Material type: ArticleArticlePublisher: 2002Subject(s): ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | DOBLE IMPOSICION | CONVENIOS | RESIDENCIA FISCAL | IMPUESTOS | RENTA | SOCIEDADES In: European Taxation v.42, nº6/7, 2002, p. 214-227
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