Separating the Opposing Effects of Bilateral Tax Treaties
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下载链接：
https://www.nber.org/papers/w17480
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资源简介：
Bilateral tax treaties (BTT) are intended to promote foreign direct investment and foreign affiliate activity through double taxation relief. However, BTTs also typically contain provisions that facilitate sharing of tax information between countries intended to curtail tax avoidance by
提供机构：
美国国家经济研究局
创建时间：
2011-10-01
