Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform
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DOI: 10.1515/ldr-2018-0073
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- Muhammad Ashfaq Ahmed, 2022. "UN MTC Article 26: Inequitable Exchange of Information Regime—Questionable Efficacy in Asymmetrical Bilateral Settings," Laws, MDPI, vol. 11(5), pages 1-23, August.
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Keywords
international taxation; double taxation treaties; source countries; residence countries; inter-nation equity;All these keywords.
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