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Searching for the Uncertain Rationale Underlying the US Treasury's Anti-treaty Shopping Policy
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Searching for the Uncertain Rationale Underlying the US Treasury's Anti-treaty Shopping Policy (2012)Searching for the Uncertain Rationale Und…Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango (2020)Critical Analysis of the Prin…The Limitation on Benefits Article in the OECD Model: Closing Abusive (Undesired) Conduit Gateways (2014)The Limitation on Benefits Ar…BEPS Action 6: Tax Treaty Abuse (2015)Treaty Abuse in the Post-BEPS World: Analysis of the Policy Shift and Impact of the Principal Purpose Test for MNE Groups (2017)A Deconstruction of the Principal Purposes Test (2019)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
  • 2020Critical Analysis of the Principal Purpose Test and the Limitation on Benefits Rule: A World Divided but It Takes Two to Tango11 cited

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