Why Corporate Taxation Means Source Taxation – A Response to the OECD's Actions Against Base Erosion and Profit Shifting

Why Corporate Taxation Means Source Taxation – A Response to the OECD's Actions Against Base Erosion and Profit Shifting, Working Paper April 2016 (ISSN: 1664-333X)

Tobias F. Rohner

Avocat, Expert Fiscal Diplômé

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