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Host Country Taxation of Tax-Motivated Transactions: The Economic Substance Doctrine

Bibliographic reference Malherbe, Jacques. Host Country Taxation of Tax-Motivated Transactions: The Economic Substance Doctrine. In: Tax Management International Forum, Vol. 31, no.2, p. 8 - 15 (juin 2010)
Permanent URL http://hdl.handle.net/2078.1/147195