2 resultados para Mortgage bonds, Tax-exempt
em Université de Lausanne, Switzerland
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Resumo:
In April 2011, the OECD released an important discussion draft that is intended to clarify the meaning of the term "beneficial ownership" under articles 10, 11 and 12 of the OECD Model (2010). This article discusses these proposals and demonstrates that some refinement is necessary.
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