Substance Requirements in the International Taxation of Intangible Capital: A Double-edged Sword?
| Autor: | Singh, Kartikeya1 (AUTHOR), Kallen, Cody2 (AUTHOR), Mathur, Aparna3 (AUTHOR) amathur@aei.org |
|---|---|
| Zdroj: | Public Finance Review. Mar2020, Vol. 48 Issue 2, p139-177. 39p. |
| Databáze: | Business Source Ultimate |
| Externí odkaz: |
|