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Autor:
O Lidija Živković
Publikováno v:
Zbornik Radova: Pravni Fakultet u Novom Sadu, Vol 54, Iss 3, Pp 1123-1140 (2020)
The present contribution is aimed at assessing the potential practical reach of the Conference of the Parties, a mechanism provided for under art. 31 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and