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The 2003 Revision of the OECD Commentaries on the Improper Use of Tax Treaties A Case for the Declining Effect of the OECD Commentaries ? Adolfo J. Martín Jiménez

By: Martín Jiménez, Adolfo J.
Material type: ArticleArticlePublisher: 2004Subject(s): TRATADOS INTERNACIONALES | IMPUESTOS | DOBLE IMPOSICION | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for international fiscal documentation v.58, nº 1, 2004, p. 17-30
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