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Domestic anti - abuse rules and double taxation treaties Spanish perspective - part I Adolfo J. Martín Jiménez

By: Martín Jiménez, Adolfo J.
Material type: ArticleArticlePublisher: 2002Subject(s): TRATADOS INTERNACIONALES | IMPUESTOS | DOBLE IMPOSICION | ESPAÑA In: Bulletin for international fiscal documentation, vol. 56, nº11, 2002 p. 542-553
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