Open AccessPrevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping
Publication year - 2021
Publication title -
oecd/g20 base erosion and profit shifting project
Language(s) - English
Resource type - Book series
eISSN - 2313-2612
pISSN - 2313-2604
DOI - 10.1787/d6cecbb8-en
Subject(s) - treaty , tax treaty , business , political science , tax avoidance , law , double taxation
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