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Previous	OP 2141/2015/11-6 The new Italian patent box	OP 2141/2015/11-7 Open door tax policy for foreign direct investments in South Eastern Europe	OP 2141/2015/11-8 To what extent business restructurings fall within the scope of transferpricing regulations in Russia ?	OP 2141/2015/1-2 An opportunistic, and yet appropriate, revision of the source threshold for the Twenty - First Century tax treaties	OP 2141/2015/12-1 The need to avoid double economic taxation triggered by CFC rules under tax treaties and way to achieve it	OP 2141/2015/12-2 Dual role of the OECD Commentaries	OP 2141/2015/12-3 Tax jurisdiction in a digitalizing economy	Next

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen. Bibliogafía.

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Biblioteca del Instituto de Estudios Fiscales

An opportunistic, and yet appropriate, revision of the source threshold for the Twenty - First Century tax treaties Eva Escribano López