Open AccessPreventing Inappropriate Treaty Abuse of Privileges Granted under Agreements for the Avoidance of Double Taxation in the BEPS Action 6 Report
Author(s) -
В. А. Мачехин,
О. С. Маршанкулова
Publication year - 2017
Publication title -
aktualʹnye problemy rossijskogo prava
Language(s) - English
Resource type - Journals
eISSN - 2782-1862
pISSN - 1994-1471
DOI - 10.17803/1994-1471.2017.74.1.092-099
Subject(s) - action (physics) , treaty , evasion (ethics) , business , test (biology) , double jeopardy , tax evasion , work (physics) , law and economics , political science , public economics , law , economics , medicine , engineering , physics , mechanical engineering , paleontology , immune system , quantum mechanics , immunology , biology