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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view dealing with the application of Art. 13(5) to transparent entities

Submitted by fnu.silvia@un.org on Jue, 08/10/2020 - 08:24
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Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view dealing with the application of Art. 13(5) to transparent entities

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