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

Malherbe, Jacques
(2010) Tax Management International Forum —

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  • Malherbe, JacquesUCLouvain
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Malherbe, J. (2010). Host Country Taxation of Tax-Motivated Transactions: The Economic Substance Doctrine. Tax Management International Forum. https://hdl.handle.net/2078.5/49788