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Treaty Application for Companies in a Group by L.C. van Hulten Should the separate entity approach for the application of treaty rules in the OECD MTC be replaced by a group approach? And, if so, what would this entail for... »
Treaty Application for Companies in a Group by L.C. van Hulten Should the separate entity approach for the application of treaty rules in the OECD MTC be replaced by a group approach? And, if so, what would this entail for... »