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Should the separate entity approach for the application of treaty rules in the OECD MTC be replaced by a group approach? And, if so, what would this entail for the treaty rules? The present PhD publication portrays a detailed picture of the current and desired treatment of companies in a group in the context of tax treaties.
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€ 84,95
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L.C. van Hulten
Paperback / softback
Wolters Kluwer Nederland B.V.
1e druk
2022
9789013169713
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