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The Missing Keystone of Income Tax Treaties
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This thesis reveals a fundamental flaw in the OECD Model, namely that it pays no attention to the person who is liable to tax in respect of the income for which treaty benefits are claimed. This ?
Joanna Wheeler - Personal Name
IBFD Doctoral Series 23
17 MIS joa
978-90-8722-123-2
17 MIS joa
Book
English
IBFD Publications
2012
Netherlands
xiv, 434p, 24cm
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