Reservations and declarations to tax treaties
The subject of the article. The article represents a research of conceptual properties and issues of applying reservations and declarations to the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting, developed in frames of implementing the OEC...
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| Format: | Article |
| Language: | Russian |
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Dostoevsky Omsk State University
2021-07-01
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| Series: | Правоприменение |
| Subjects: | |
| Online Access: | https://enforcement.omsu.ru/jour/article/view/483 |
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