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This handbook offers an introduction to the law of double taxation conventions, targeting students and tax experts. It covers the allocation of taxing rights, state practices, treaty interpretation, and recent developments, including OECD's BEPS project and updated Model Tax Conventions. Examples are drawn from various countries.
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Introduction to the Law of Double Taxation Conventions, Rainer-Michael Lang
- Langue
- Année de publication
- 2021
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