- Page 1 and 2: United Nations Handbookon Selected
- Page 3 and 4: Copyright © June 2015United Nation
- Page 5 and 6: PrefaceIn recent years, internation
- Page 7 and 8: Acknowledgements(Chile); Mr. Wolfga
- Page 9 and 10: IntroductionIn follow-up, the Subco
- Page 12 and 13: ContentsPreface ...................
- Page 14 and 15: ContentsChapter IITaxation of incom
- Page 16 and 17: Contents5. Article 13 of the United
- Page 18 and 19: ContentsChapter VIPreventing tax tr
- Page 20 and 21: Contents4. Options for developing c
- Page 24 and 25: Chapter IProtecting the tax base of
- Page 26 and 27: Protecting the tax base of developi
- Page 28 and 29: Protecting the tax base of developi
- Page 30 and 31: Protecting the tax base of developi
- Page 32 and 33: Protecting the tax base of developi
- Page 34 and 35: Protecting the tax base of developi
- Page 36 and 37: Protecting the tax base of developi
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Brian J. ArnoldIt also contains a d
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Brian J. ArnoldCFCs to defer or avo
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Brian J. Arnoldreflect the differen
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Brian J. Arnold2.3 An overview of t
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Brian J. ArnoldCountries take diffe
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Brian J. Arnold‣ ¾ the services
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Brian J. Arnolduse a non-final with
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Brian J. Arnoldany possible respons
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Brian J. Arnoldconstruction and oth
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Brian J. Arnoldas well as the indep
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Brian J. ArnoldIt is not necessary
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Brian J. Arnoldsource country taxat
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Brian J. Arnoldsource country tax o
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Brian J. Arnoldnon-resident employe
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Brian J. Arnoldof non-resident empl
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Brian J. Arnoldof Article 17 dealin
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Brian J. Arnoldemployment services
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Brian J. Arnoldwould not limit the
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Brian J. ArnoldThe tax base of deve
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Brian J. Arnoldthey may be taxable
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Brian J. Arnoldof Chile as coordina
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Brian J. Arnoldtechnical knowledge,
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Brian J. ArnoldThis overview of the
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Brian J. Arnolderosion through paym
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Brian J. Arnold‣ ¾ By a service
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Brian J. Arnold‣ ¾ Apply to non-
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Brian J. Arnoldare resident in trea
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Brian J. ArnoldArticle 24. 95 A sim
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Brian J. ArnoldThe provisions of a
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Wei Cuiclearly based on the intrins
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Wei CuiA second, more important cha
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Wei Cuithan land, assets that are u
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Wei Cuiimportant to treat the gain
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Wei Cuion dividends, interest and r
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Wei Cuias discussed above, there is
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Wei Cuihave always fitted uneasily
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Wei Cui3.2 Special issues in taxing
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Wei Cuicompanies among companies th
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Wei Cui4.1 DetectionGenerally, ther
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Wei Cuisay, the transferee would no
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Wei Cuiamount required to be withhe
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Wei Cui4.4 Organization of tax admi
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Wei Cuirepresent substantial partic
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Wei Cui5.2 Movable property part of
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Wei Cuiorder to fulfil its purpose,
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Wei CuiUnder the OECD Model Convent
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Wei Cui“overlooking” distinctio
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Wei Cui6.2 Indirect transfers 786.2
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Wei Cuiof the Income Tax Act of Ind
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Wei Cuiis that, typically under the
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Wei Cuicost or basis for the Chines
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Wei Cuiregimes to reduce their tax
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Wei CuiA core contention of the pre
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Peter A. Barnesspecial focus on the
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Peter A. BarnesFirst, debt may be i
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Peter A. Barnesin Country Y, reduci
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Peter A. Barnescurrency for one par
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Peter A. Barnes‣ ¾ In order to s
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Peter A. BarnesTaxpayers may argue
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Peter A. Barnesif the taxpayer brea
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Peter A. Barnes3.1.3.2 Prescribed f
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Peter A. Barnesyear only to the ext
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Peter A. Barneshome country benefit
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Peter A. Barnesanalyse the sources
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Peter A. BarnesFrom the perspective
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Peter A. Barnescountry taxes that t
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Peter A. Barnesappear too high comp
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Peter A. Barnesallocation, however,
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Peter A. BarnesBibliographyArena, M
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Peter A. Harrisis part of the purpo
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Peter A. Harrisof current concerns
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Peter A. Harrispresent two choices:
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Peter A. Harrissale of different ty
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Peter A. Harrisdifference between f
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Peter A. HarrisIf the taxation of t
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Peter A. Harrisof 100 for tax purpo
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Peter A. HarrisExample 6Mismatch in
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Peter A. Harristo third parties in
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Peter A. Harriscountry (Country A)
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Peter A. Harrisbenefit (deduction i
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Peter A. Harristaxation on the basi
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Peter A. HarrisThe OECD Action 2
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Peter A. HarrisThis lack of focus o
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Peter A. Harrisbasis for making suc
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Peter A. Harrisand payer jurisdicti
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Peter A. HarrisOECD Public Discussi
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Peter A. Harristhat State, it shoul
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Peter A. Harrisnot clear, at least
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Peter A. Harrisgenerally less detai
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Peter A. Harristhe payer or payee.
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Peter A. HarrisAction 2 — 2014 De
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Peter A. Harrisrule not be required
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Peter A. Harrispayer State have to
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Peter A. HarrisOECD Public Discussi
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Peter A. HarrisIn the context of DD
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Peter A. Harrisother instances of
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Peter A. Harrisof the OECD recommen
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Peter A. Harrismatter. And in many
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Peter A. HarrisThe source of expens
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Peter A. Harrisappropriately select
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Peter A. Harristo a certain percent
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Peter A. HarrisProblems of favourin
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Peter A. HarrisEven if coordination
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PaymentsAnnex ICategorizing hybrid
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Neutralizing effects of hybrid mism
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Graeme S. CooperCo-operation and De
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Graeme S. Coopertions for action wi
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Graeme S. Cooper1.4 General effects
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Graeme S. Cooperthe tax administrat
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Graeme S. Cooperbe entitled to the
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Graeme S. Cooperwho, under the laws
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Graeme S. Cooperlegislative anti-ab
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Graeme S. Cooperthe treaty was inte
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Graeme S. CooperBut the clause will
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Graeme S. CooperPresumably, an enti
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Graeme S. Coopercollective investme
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Graeme S. Cooper2. A resident of a
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Graeme S. Cooper2. A resident of a
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Graeme S. Cooper‣ ¾ An entity th
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Graeme S. CooperThe exception for p
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Graeme S. CooperA more complicated
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Graeme S. Cooperstock exchange, its
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Graeme S. Cooperor subdivision i) o
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Graeme S. Cooperbenefits of this Co
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Graeme S. CooperConvention between
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Graeme S. Cooperof the OECD Model C
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Graeme S. Cooper3. Theme 2 — Nega
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Graeme S. Cooperof the same taxpaye
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Graeme S. Cooper‣ ¾ Protect from
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Graeme S. Coopertaxation and tax-dr
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Adolfo Martín Jimenézcrucial for
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Adolfo Martín Jimenéz2. Action 7
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Adolfo Martín Jimenézthe use of c
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Adolfo Martín Jimenézdebts) conne
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Adolfo Martín Jimenézprior to tha
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Adolfo Martín JimenézPublic Discu
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Adolfo Martín Jimenéztax base (ex
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Adolfo Martín Jimenézmore jurisdi
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Adolfo Martín JimenézIn the final
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Adolfo Martín JimenézThe concept
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Adolfo Martín Jimenéz3.2 League o
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Adolfo Martín Jimenézadvantages o
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Adolfo Martín Jimenézbusiness str
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Adolfo Martín Jimenézwhere it cou
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Adolfo Martín Jimenézmeeting room
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Adolfo Martín Jimenéz3.4.2 OECD r
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Adolfo Martín Jimenézthe introduc
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Adolfo Martín Jimenézprovides ser
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Adolfo Martín JimenézThe only lim
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Adolfo Martín Jimenézwithin the c
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Adolfo Martín JimenézOECD limits
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Adolfo Martín Jimenéz3.5 Conclusi
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Adolfo Martín Jimenézof the OECD
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Adolfo Martín Jimenézon Article 5
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Adolfo Martín Jimenézexception to
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Adolfo Martín Jimenézunder Articl
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Adolfo Martín JimenézThe limited
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Adolfo Martín Jimenézto avoid hav
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Adolfo Martín Jimenézown framewor
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Adolfo Martín Jimenéz■■■■
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Adolfo Martín Jimenézsource count
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Adolfo Martín Jimenéztax treaties
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Adolfo Martín Jimenézprovisions.
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Adolfo Martín Jimenézthat the per
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Adolfo Martín Jimenéz5.2.4.5 Anti
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Adolfo Martín Jimenézthe rule. Th
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Adolfo Martín Jimenéz5.3 General
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Adolfo Martín Jimenézcompletely n
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Adolfo Martín Jimenézto deal with
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Adolfo Martín Jimenéz5.6 Administ
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Adolfo Martín Jimenézsecurity, vi
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Jinyan Lithe difficulty of determin
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Jinyan Liprominently in developing
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Jinyan Lion Income and on Capital 1
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Jinyan Lideducted in computing prof
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Jinyan Li3. Tax base at risk in the
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Jinyan Li25 per cent of the market
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Jinyan LiSpecific reasons for cross
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Jinyan Licreating an export volume
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Jinyan Liof information or entertai
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Jinyan Licontent can be communicate
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Jinyan LiUnlike the relationship be
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Jinyan Li3.4 Tax challenges for dev
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Jinyan Li3.4.3 Characterization of
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Jinyan Li3.5 Loss of tax baseThe ta
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Jinyan Liout-Amazon Amazon in areas
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Jinyan Liand to take advantage of t
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Jinyan Liwithholding tax on royalti
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Jinyan Liaddress situations in whic
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Jinyan Li4.3.3 “Significant busin
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Jinyan LiThe separate entity, trans
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Jinyan Lihas a catch-all effect tha
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Chapter IXTax incentives: protectin
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Tax incentives: protecting the tax
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Tax incentives: protecting the tax
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Tax incentives: protecting the tax
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Tax incentives: protecting the tax
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Diane Ringinformation. Such tools i
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Diane Ringoperations and making inv
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Diane Ringtaxes). 4 Thus, BEPS prob
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Diane Ringinformation that they cur
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Diane Ringauthorities that leave co
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Diane Ringinformation to countries
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Diane Ringpolicymakers and countrie
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Diane Ringconduct an appropriately
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Diane Ring(a) Accounting approach:(
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Diane Ring(c) Controlled transactio
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Transparency and disclosure(b) A do
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Transparency and disclosuremore dif
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Transparency and disclosurewere ina
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Transparency and disclosure3.3.5.4
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Transparency and disclosureis poor.
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Transparency and disclosure(access
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Transparency and disclosurebe utili
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Transparency and disclosurethe MNE
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Transparency and disclosurerules an
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Transparency and disclosuredisclosu
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Transparency and disclosurethe size
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Transparency and disclosureAlthough
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Transparency and disclosureConventi
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Transparency and disclosureCommon R
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Transparency and disclosure(the For
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Transparency and disclosureMoreover
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Transparency and disclosureand deve
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Transparency and disclosureIn some
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Transparency and disclosureConventi
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Transparency and disclosurephrase
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Transparency and disclosuremaster f
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Transparency and disclosureWith res
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Transparency and disclosureare avai
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Transparency and disclosure5.7 Summ
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Transparency and disclosureinformat
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