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  • Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

Ifa: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions: How Domestic Anti-Avoidance Rules Affect Double Taxation Conventions

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This work examines whether international law recognizes the concept of abuse of rights, and whether this concept of abuse of rights can be applied to tax treaties.
Folgt in ca. 15 Arbeitstagen

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