Some Reflections on the Proposed Revisions to the OECD Model and Commentaries, and on the Multilateral Instrument, with Respect to Fiscally Transparent Entities
Nikolakakis A., Austry S., Avery Jones J., Baker P., Blessing P., Danon R., Goradia S., Hattingh J., Inoue K., Luedicke J. et al., 2017/07/01. British Tax Review 3 pp. 295-373. Peer-reviewed.
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