Lovely, G., & West, C. (2015). Does the proposed dividends tax overcome the international tax flaws that secondary tax on companies may have, namely exclusion from the scope of some double tax agreements and violation of the anti-discrimination provisions embodied in the OECD mode. Department of Commercial Law.
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Chicago Style (17th ed.) Citation
Lovely, Graham, and Craig West. Does the Proposed Dividends Tax Overcome the International Tax Flaws That Secondary Tax on Companies May Have, Namely Exclusion from the Scope of Some Double Tax Agreements and Violation of the Anti-discrimination Provisions Embodied in the OECD Mode. Department of Commercial Law, 2015.
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MLA (9th ed.) Citation
Lovely, Graham, and Craig West. Does the Proposed Dividends Tax Overcome the International Tax Flaws That Secondary Tax on Companies May Have, Namely Exclusion from the Scope of Some Double Tax Agreements and Violation of the Anti-discrimination Provisions Embodied in the OECD Mode. Department of Commercial Law, 2015.
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Warning: These citations may not always be 100% accurate.