- BEPS Country Implementation - MLI and beyond
- This intermediate course on BEPS Country Implementation addresses the changes made to tax treaties through the multilateral convention as well as changes made in the domestic legislation of major economies and states that have been used extensively in setting ...
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- Nexus Requirements for Taxation of Non-Residents’ Business Income
- May 2018 ,
- This book contains a critical evaluation of the nexus requirements for the taxation of non-residents’ business income enshrined in the current rules of international tax law and provides a proposal that is more aligned with international tax policy ...
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