The Tax Treatment of Hybrid Entities in Developing Countries: The UN Model Position and Source State Concern

The Tax Treatment of Hybrid Entities in Developing Countries: The UN Model Position and Source State Concern

The Tax Treatment of Hybrid Entities in Developing Countries: The UN Model Position and Source State Concern

Anggi P.I. Tambunan, “The Tax Treatment of Hybrid Entities in Developing Countries: The UN Model Position and Source State Concern,” in Hybrid Entities in Tax Treaty Law, ed. Jean-Philippe Van West and Sriram Govind (Linde, 2020).

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