Taxation of foreign-source income of resident individuals : a structural enforcement through automatic exchange of tax information /
This book explores some key issues around the enforcement of taxes on foreign-source income of resident individuals in the light of the emerging automatic exchange of information (AEOI) system.
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Main Author: | |
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Format: | Electronic eBook |
Language: | English |
Published: |
Amsterdam, The Netherlands :
IBFD,
[2019]
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Series: | Doctoral series ;
v. 49. |
Subjects: | |
Online Access: |
Full text (Emmanuel users only) |