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  • RESIDENCE AND ECONOMIC SUBSTANCE OF SUBSIDIARY CORPORATIONS IN INTERNATIONAL AND EUROPEAN TAX LAW
    RESIDENCE AND ECONOMIC SUBSTANCE OF SUBSIDIARY CORPORATIONS IN INTERNATIONAL AND EUROPEAN TAX LAW
    KOSTIKIDIS, S.
    Residence and Economic Substance of Subsidiary Corporations in International and European Tax Law is a trailblazing book scrutinizing the content of the substance requirement in double tax convention residence rules, transfer pricing rules, anti-abuse rules in tax treaties, and controlled foreign corporation rules in the context of international and EU tax law, unraveling the c...
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