Substance requirements in the international taxation of intangible capital – a double edged sword?
Year of publication: |
2019
|
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Authors: | Mathur, Aparna ; Singh, Kartikeya ; Kallen, Cody |
Publisher: |
Washington, DC : American Enterprise Institute (AEI) |
Subject: | BEPS | economic substance | intangibles | international tax | transfer pricing | U.S. tax reform |
Series: | AEI Economics Working Paper ; 2019-20 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | English |
Other identifiers: | hdl:10419/280609 [Handle] RePEc:aei:rpaper:1008545869 [RePEc] |
Classification: | A - General Economics and Teaching |
Source: |
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