Limits on the Use of Low-Tax Regimes by Multinational businesses: current measures and emerging trends

Authors
Publication date 2001
Journal Cahiers de Droit Fiscal International
Volume | Issue number LXXXVIb
Pages (from-to) 693-716
Number of pages 23
Organisations
  • Faculty of Law (FdR) - Amsterdam Center for International Law (ACIL)
Document type Article
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