BEPS ACTION 6: PREVENTING THE GRANTING OF TREATY BENEFITS IN INAPPROPRIATE CIRCUMSTANCES

BEPS ACTION 6: PREVENTING THE GRANTING OF TREATY BENEFITS IN INAPPROPRIATE CIRCUMSTANCES

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日期:2024-04-28
2 | Page be addressed in Treaties should bewhere benefits are obtained under the Treaty in an unintended manner; or where the Treaty would otherwise override the local law aimed at tackling the offending avoidance. Complexity, Clarity and Predictability B...看更多