Model Tax Convention on Income and on Capital 2014 (Full Version)
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OECD
Cited by 13 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. A critical analysis of the foreign services reportable arrangement provision of the Tax Administration Act of South Africa;South African Journal of Economic and management Sciences;2020-07-27
2. On development of the concept of permanent establishment in the age of digitalization within the context of taxation of cross-border activity;Economics. Finances. Law;2020-03-20
3. Counteraction to replacement of equity with borrowed capital for tax purposes: global practice;Tyumen State University Herald. Social, Economic, and Law Research;2020
4. Transfer pricing as a contemporary regulatory challenge for developing countries;Ekonomski pogledi;2019
5. Международная налоговая политика России: поиск баланса между защитными и стимулирующими мерами (Russia’s International Tax Policy: Finding a Balance Between Protective and Incentive Measures);SSRN Electronic Journal;2019
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