The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World

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Ressource 1Download: BIT 4-5 2020 - Chand and Elliffe.pdf (392.29 [Ko])
State: Public
Version: author
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Serval ID
serval:BIB_53FD7AEF68BA
Type
Article: article from journal or magazin.
Collection
Publications
Institution
UNIL/CHUV
Title
The Interaction of Domestic Anti-Avoidance Rules with Tax Treaties in the Post-BEPS and Digitalized World
Journal
Bulletin for International Taxation
Author(s)
Chand V., Elliffe C.
ISSN
2352-9202
Publication state
Published
Issued date
30/03/2020
Volume
74
Number
4/5
Pages
303-320
Language
english
URN
urn:nbn:ch:serval-BIB_53FD7AEF68BA5
OAI-PMH
oai:serval.unil.ch:BIB_53FD7AEF68BA
Publisher's website
https://www.ibfd.org/IBFD-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2020_04_o2_12.html
Create date
11/02/2020 23:08
Last modification date
21/05/2022 7:09
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