The OECD model tax treaty : tax competition and two-way capital flows
Year of publication: |
2003
|
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Authors: | Davies, Ronald B. |
Published in: |
International economic review. - Hoboken, NJ : Wiley-Blackwell, ISSN 0020-6598, ZDB-ID 209871-4. - Vol. 44.2003, 2, p. 725-753
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Subject: | Steuerwettbewerb | Tax competition | Unternehmensbesteuerung | Corporate taxation | Auslandsinvestition | Foreign investment | Multinationales Unternehmen | Transnational corporation | Steuerpolitik | Tax policy | Doppelbesteuerung | Double taxation | Theorie | Theory | OECD-Staaten | OECD countries |
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