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- The Improper Use of Tax Treaties, with Particular Reference to the Netherlands and the United States
The Improper Use of Tax Treaties, with Particular Reference to the Netherlands and the United States
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A detailed and comprehensive study of the improper use of tax treaties. The work includes: a brief overview of both the occurrence and avoidance of double taxation, and coverage of the phenomenon of treaty shopping, other perceived improper uses of tax treaties, and the efforts to combat this.
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