Tax treaty shopping and developing countries
Maarten van't Riet and Arjan Lejour
| Year of publication: |
September 2023
|
|---|---|
| Authors: | Riet, Maarten van't ; Lejour, Arjan |
| Publisher: |
Brighton, UK : The International Centre for Tax and Development at the Institute of Development Studies |
| Subject: | tax treaties | treaty shopping | developing countries | network analysis | withholdingtaxes | aggressive tax treaties | Doppelbesteuerung | Double taxation | Entwicklungsländer | Developing countries | Internationales Steuerrecht | International tax law | OECD-Staaten | OECD countries |
freely available
| Extent: | 1 Online-Ressource (circa 42 Seiten) Illustrationen |
|---|---|
| Series: | ICTD working paper. - Brighton : Institute of Development Studies, ZDB-ID 3117782-7. - Vol. 173 |
| Type of publication: | Book / Working Paper |
| Type of publication (narrower categories): | Graue Literatur ; Non-commercial literature ; Arbeitspapier ; Working Paper |
| Language: | English |
| ISBN: | 978-1-80470-147-8 |
| Other identifiers: | 10.19088/ICTD.2023.049 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014391261