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Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions
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Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions (2011)Tax Treaties and Tax Avoidance: Applicati…Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 1 (2017)Anti-Abuse Measures in Tax Tr…The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways (2014)The Limitation on Benefits Ar…Beneficial Ownership: Current Trends (2010)BEPS Action 6: Tax Treaty Abuse (2015)The Multilateral Tax Instrument and Its Relationship with Tax Treaties (2016)The demand for tax haven operations (2005)International Tax Coordination for a Second-Best World (Part I) (2009)The International Tax Regime and the BRIC World: Elements for a Theory (2013)
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  • 2014The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways11 cited
  • 2017Anti-Abuse Measures in Tax Treaties Following the OECD Multilateral Instrument - Part 111 cited

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