United Nations model convention for tax treaties between developed and developing countries : a description and analysis

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United Nations model convention for tax treaties between developed and developing countries : a description and analysis

Stanley S. Surrey ; with a preface by Helmut F. Debatin

(Selected monographs on taxation, v. 5)

International Bureau of Fiscal Documentation, 1980

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Note

Revision of a discussion titled: United Nations Group of Experts and the guidelines for tax treaties between developed and developing countries; in 19 Harvard International Law Journal 2 (1978)

Includes bibliographical references

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