Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends

  1. Jiménez, A.M.
Aldizkaria:
World Tax Journal

ISSN: 2352-9237,  1878-4917

Argitalpen urtea: 2022

Alea: 14

Zenbakia: 3

Orrialdeak: 451-488

Mota: Artikulua

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Datuen iturria: Scopus