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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.
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