THE TIEBREAKER RULE FOR TAX RESIDENCE OF COMPANIES UNDER THE MLI: A critique of the tiebreaker rule for tax residence of companies under the MLI.
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| Title: | THE TIEBREAKER RULE FOR TAX RESIDENCE OF COMPANIES UNDER THE MLI: A critique of the tiebreaker rule for tax residence of companies under the MLI. |
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| Alternate Title: | Regla de desempate para la residencia fiscal de empresas en el marco de la LMI: Crítica a la regla de desempate para la residencia fiscal de las empresas en virtud de la LMI. |
| Authors: | Olika, Daniel1 |
| Source: | Revista Técnica Tributaria. jan-mar2023, Issue 140, p135-153. 19p. |
| Database: | Business Source Ultimate |
| ISSN: | 02146010 |
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