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The top documents tagged [sourcebased tax]
TAX COMPETITION: THEORY AND EMPIRICAL EVIDENCE Michael P. Devereux Centre for Business Taxation University of Oxford copyright rests with the author
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Anti-Treaty Shopping: A Comparative Analysis of the U.S. and OECD Model Tax Conventions
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THE CORPORATE INCOME TAX: INTERNATIONAL TRENDS AND OPTIONS FOR FUNDAMENTAL REFORM Professor Peter Birch Sørensen Department of Economics University of
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