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The application of domestic general anti - abuse rules (GAARs) under double tax agreements Tamas Kulcsar

By: Kulcsar, Tamas.
Material type: TextTextSeries: IBFD's white papers.Publisher: Amsterdam IBFD 2012Subject(s): EVASION FISCAL | ABUSO DEL DERECHO | FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | ELUSION FISCAL
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