Work

Is There an International Minimum Standard on Tax Treaty Shopping after BEPS Action 6? Some Recent Divergent Trends

Year: 2022

Type: article

Source: World Tax Journal

DOI: 10.59403/2gd01t7

Author: A. Martín Jiménez

Language: English

Topic: Taxation and Legal Issues

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Peace, justice, and strong institutions

Open Access status: closed

OpenAlex ID: W4389987745

FWCI: 8.613

Cites: 18

Cited by: 23

Related to: 10