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A Future for the “Place of Effective Management”?
Temple Tax Chambers; King’s College London Tax treaty rules to resolve the dual residence of persons other than individuals have been consistent since the 1963 OECD draft convention. Such dual...
View ArticleMultilateral Tax Treaty: if we build it, will they come?
Temple Tax Chambers; King’s College London In many respects a multilateral tax treaty represents an utopian view of international tax law: a wide consensus among nation states to submit themselves to a...
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