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2006
Abstract Notwithstanding similar fiscal objectives, countries that conclude income tax treaties often arrive at radically different results when they apply treaty language to a specific problem. As things now stand, the task of resolving disagreement on treaty interpretation falls either to national courts or to joint efforts by the tax ...
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Abstract Notwithstanding similar fiscal objectives, countries that conclude income tax treaties often arrive at radically different results when they apply treaty language to a specific problem. As things now stand, the task of resolving disagreement on treaty interpretation falls either to national courts or to joint efforts by the tax ...
openaire +1 more source