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Stenlund, Miranda
The fact that pension consists of three cashflows that can be taxed at different points in time has resulted in a great divergence in how states treat the income of pension. Nonetheless, a majority of tax treaties allocate the exclusive taxing rights
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::93f0a7f897b447dfbc5519758b944d0d
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412451
http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-412451