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Does Art. 20 of the OECD Model Convention Really Fit into Tax Treaties?
2010openaire +2 more sources
The Notion of “Tax” According to Art 2 OECD Model Convention 1982 and 2017
2021openaire +1 more source
Non-Discrimination and Permanent Establishment under Article 24(3) OECD Model Tax Convention
openaire +1 more source
