Worrying Interpretation of Liable to Tax: OECD Clarification Would Be Welcome
Year of publication: |
2011
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Authors: | Graaf, Arnaud de ; Ptgens, Frank |
Published in: |
Intertax : international tax review. - Alphen aan den Rijn : Kluwer Law Internat, ISSN 0165-2826, ZDB-ID 1854422. - Vol. 39.2011, 4, p. 169-178
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