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Withholding taxes in the service of BEPS action 1 : address the tax challenges of the digital economy
Brauner, Yariv, (2015)
Beneficial ownership provisions in tax treaties between developed and developing countries : the Canada/South Africa example
Steenkamp, Lee-Ann, (2013)
Tax treaties worldwide : estimating elasticities and revenue foregone
Janský, Petr, (2019)