Implementation of the Principal-Purpose Test as Part of the Multilateral Instrument: Canadian and Foreign Perspectives.
| Autor: | Woolford, Penny1, Schwarz, Jonathan2, Smith, Stephanie3 |
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| Zdroj: | Report of Proceedings of the Annual Tax Conference Convened by the Canadian Tax Foundation. 2019 Conference Report, p1-17. 17p. |
| Databáze: | Business Source Ultimate |
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