Abstract
Considering that the French version most probably is the original one, considering as well that the subject of tax avoidance in international transactions would be much too broad to be treated at the Congress in all or at least most of its aspects, the General Reporter suggested to take as a basis the French version, i.e. to confine the subject to situations arising from income or capital being withdrawn from taxation — definitely or temporarily — in the state of source, residence or taxpayer’s nationality.
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© 1982 Springer Science+Business Media Dordrecht
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Strik, C.M. (1982). Tax avoidance in international transactions. In: Ulrich, H., D’Oliveira, J. (eds) Netherlands Reports to the XIth International Congress of Comparative Law Caracas 1982. Springer, Dordrecht. https://doi.org/10.1007/978-94-017-4443-0_21
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DOI: https://doi.org/10.1007/978-94-017-4443-0_21
Publisher Name: Springer, Dordrecht
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