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Abuse and Economic Substance in a Digital BEPS World

Stewart, Miranda

Description

In this article, the author considers the key issues of abuse and economic substance in relation to the G20/OECD Base Erosion and Profit Shifting initiative, with special emphasis on Action 1 and Action 6 of the OECD Action Plan.

CollectionsANU Research Publications
Date published: 2015
Type: Journal article
URI: http://hdl.handle.net/1885/223230
Source: Bulletin for International Taxation

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