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Withholding Taxes in Developing Countries : Relief Method and
Tax
Sparing
in Tax Treaties with OECD Members
Shehaj, Pranvera
-
2022
This study investigates the impact of residence country’s double tax relief method and of
tax
sparing
agreements, on … method. Second, results suggest that the inclusion of
tax
sparing
provisions vanishes the positive effect of the credit …
Persistent link: https://www.econbiz.de/10014079025
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