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The interplay beetween the OECD recommendations of Action 2 y 3 regarding hybrid structures Christian Kahlenberg

By: Kahlenberg, Christian.
Material type: ArticleArticlePublisher: 2016Subject(s): INSTRUMENTOS HÍBRIDOS FINANCIEROS | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | EVASION FISCAL | CONTROL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL In: Intertax v. 44, n. 4, April 2016, p. 316-323
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