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Substance requirements in the international taxation of intangible capital – a double edged sword?
Mathur, Aparna
;
Singh, Kartikeya
;
Kallen, Cody
-
2019
The OECDs Base Erosion and Profit Shifting project has focused on income attributed to intangibles with an objective of curtailing perceived artificial profit shifting by multinational firms.
Persistent link: https://www.econbiz.de/10014439311
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