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Kluwer International Tax Blog

ATRiD

1 articles available

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Paolo Arginelli  (Catholic University in Italy; Maisto & Associati)
A proposal for harmonizing the rules on the allocation of taxing rights within the EU and in the relations between Member States and third countries: ATRiD and EU tax treaties
August 9, 2017

This contribution lays down a general plan for what the EU should do in order to attain a harmonized set of norms regulating the allocation of taxing rights among Member States and in the relation…

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