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" Taxes covered " what is a " tax " according to article 2 of the OECDModel ? Michael Lang

By: Lang, Michael.
Material type: ArticleArticlePublisher: 2005Subject(s): IMPUESTOS | FISCALIDAD INTERNACIONAL | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | TRATADOS INTERNACIONALES | COMENTARIOS In: Bulletin for international fiscal documentation v. 59, n. 6, 2005, p. 216-223
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