Tax Effects of Treaty Shopping and OECD’s BEPS Implications
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DOI: 10.1177/2319714520907245
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- Alex Cobham & Petr Janský, 2017. "Global distribution of revenue loss from tax avoidance: Re-estimation and country results," WIDER Working Paper Series wp-2017-55, World Institute for Development Economic Research (UNU-WIDER).
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Keywords
Treaty shopping; tax treaty abuse; tax avoidance; tax evasion; base erosion and profit shifting; mens rea;All these keywords.
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