Interpretation of tax treaties and domestic general anti-avoidance rules – a sceptical look at the 2003 update to the OECD commentary

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Series Details Vol.33, No.8/9, August/September 2005, p336-350
Publication Date August 2005
ISSN 0165-2826
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Source Link http://www.kluwerlawonline.com/index.php?area=Journals
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