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Journal Article
Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two
EUR 45 | USD 50
Journal Article
Aligning the Location of Taxation with the Location of Value Creation: Are We There Yet!?!
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Journal Article
What Will the UK Uncertain Tax Treatment Disclosure Rules Mean for Transfer Pricing?
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Journal Article
Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?
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