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

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

ISSN: 2352-9237,  1878-4917

Année de publication: 2022

Volumen: 14

Número: 3

Pages: 451-488

Type: Article

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La source de données: Scopus