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OECD Tax Treaties who beneficially owns dicidends in a total return swap ? Dashiell Shapiro

By: Shapiro, Dashiell.
Material type: ArticleArticlePublisher: 2009Subject(s): SWAPS | DIVIDENDOS | EMPRESAS EXTRANJERAS | IMPUESTOS | EVASION FISCAL | TRATADOS INTERNACIONALES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Journal of Taxation of Investments v. 27, n. 1, Fall 2009, p. 63-85
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OP 235/2009/27/1-2 (Browse shelf) Available OP 235/2009/27/1-2

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