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The Application of the OECD Model Tax Convention to Partnerships

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-application-of-the-oecd-model-tax-convention-to-partnerships_9789264173316-en.html
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资源简介:
This report addresses the issue of the application of tax treaties to cases involving partnerships in detail and focuses on specific factual examples.
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