Persistent URL of this record https://hdl.handle.net/1887/3201064
In Collections
This item can be found in the following collections:
‘稅收協定中以反避稅為目的的利益限制條款研究’ [The Limitation-on-Benefits Rule in Tax Treaties: Development, Theoretical Underpinnings and Mechanism of the Rule]
- All authors
- Jiang, Q.
- Date
- 2020
- Volume
- 2020
- Issue
- 45
- Pages
- 238 - 266