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Treaty shopping and the Swiss withholding tax trap Peter Reinarz

By: Reinarz, Peter.
Material type: ArticleArticlePublisher: 2001Subject(s): SUIZA | IMPUESTOS | TRATADOS INTERNACIONALES | RETENCIONES TRIBUTARIAS | ABUSO DE TRATADOS | ELUSION FISCAL In: European taxation vol. 41, nº 11, p. 415-422
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