Legal and policy perspectives on treaty shopping with special emphasis on equity and neutrality: pending issues and possible solutions
International tax planning lies in the borderline between legal and policy focus. Whilst its legal dimension is rather straightforward, policy elements may stem from various economic, political or even moral sources and, therefore, require some common ground for evaluation. In this respect, the fund...
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University of Manchester
2003
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| Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488076 |