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Browsing Taxation by Subject "Base erosion and profit shifting (BEPS)"

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A critique of international tax measures and the OECD BEPS project in addressing fair treaty allocation of taxing rights between residence and source countries : the case of tax base eroding interest-royalties and service fees from an African perspective

Oguttu, Annet Wanyana (Juta Law Journals, 2018)

This article analyses the international tax principles in double tax treaties regarding the allocation of taxing rights between residence states and source states. The article explains that from the early twentieth century ...

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