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The Use and Interpretation of Tax Treaties in the Emerging World: Theory and Implications
Certain parts of the international tax system are largely unexplored from a structural perspective. One prominent example is the asymmetric tax treaty network, i.e. the network that consists ofExpand
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Patterns of Tax Treaty Disputes: A Global Taxonomy
This chapter offers the first global taxonomy of treaty dispute patterns emerging in the almost first 100 years of the international tax regime (ITR). The time and space dimensions of the taxonomyExpand
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Part 1 - The context of tax duty disputes