Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
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Jurisdiction to tax corporate income pursuant to the presumptive benefit principle : a critical analysis of structural paradigms underlying corporate income taxation and proposals for reform
(Series on international taxation, v. 70)
Kluwer Law International, c2019
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Based on the author's thesis (doctoral)--Universidad Carlos III de Madrid, 2017
Includes bibliographical references (p. 277-290)