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Google Keyword Rankings for : treaty shopping taxation
1
https://www.oecd.org/tax/beps/beps-actions/action6/
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https://www.oecd.org/tax/beps/beps-actions/action6/
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2
https://sortingtax.com/what-is-treaty-shopping/
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https://sortingtax.com/what-is-treaty-shopping/
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3
https://scholarlycommons.law.northwestern.edu/cgi/viewcontent.cgi?article=1154&context=njilb
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https://scholarlycommons.law.northwestern.edu/cgi/viewcontent.cgi?article=1154&context=njilb
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4
https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8396775/
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https://www.ncbi.nlm.nih.gov/pmc/articles/PMC8396775/
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5
https://www.americanbar.org/groups/taxation/publications/tax_lawyer_home/16fal/macdonald/
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https://www.americanbar.org/groups/taxation/publications/tax_lawyer_home/16fal/macdonald/
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6
https://journals.sagepub.com/doi/full/10.1177/2319714520907245
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https://journals.sagepub.com/doi/full/10.1177/2319714520907245
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7
http://www.ibfd.org/sites/default/files/2021-12/International%20Tax%20Planning%20and%20Prevention%20of%20Abuse.pdf
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http://www.ibfd.org/sites/default/files/2021-12/International%20Tax%20Planning%20and%20Prevention%20of%20Abuse.pdf
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8
https://ministers.treasury.gov.au/ministers/andrew-leigh-2022/articles/opinion-piece-taking-action-stop-tax-treaty-shopping
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https://ministers.treasury.gov.au/ministers/andrew-leigh-2022/articles/opinion-piece-taking-action-stop-tax-treaty-shopping
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9
https://repository.law.umich.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1077&context=book_chapters
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https://repository.law.umich.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1077&context=book_chapters
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10
https://scholarship.richmond.edu/cgi/viewcontent.cgi?article=1085&context=global
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https://scholarship.richmond.edu/cgi/viewcontent.cgi?article=1085&context=global
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11
https://answerconnect.cch.com/document/arp28d0be81747b6d1000a909001b78be8c7802bc/federal/irc/explanation/treaty-shopping
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https://answerconnect.cch.com/document/arp28d0be81747b6d1000a909001b78be8c7802bc/federal/irc/explanation/treaty-shopping
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12
https://www.internationaltaxreport.com/investment-and-indirect-taxes/treaty-shopping-and-prevention-in-a-post-beps-world-part-i-126400.htm
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https://www.internationaltaxreport.com/investment-and-indirect-taxes/treaty-shopping-and-prevention-in-a-post-beps-world-part-i-126400.htm
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13
https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables
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https://www.irs.gov/individuals/international-taxpayers/tax-treaty-tables
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14
https://www.oecd-ilibrary.org/sites/47e6ecc2-en/index.html?itemId=/content/component/47e6ecc2-en
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https://www.oecd-ilibrary.org/sites/47e6ecc2-en/index.html?itemId=/content/component/47e6ecc2-en
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15
https://home.kpmg/us/en/home/insights/2022/07/tnf-australia-ato-guidance-on-treaty-shopping-arrangements.html
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https://home.kpmg/us/en/home/insights/2022/07/tnf-australia-ato-guidance-on-treaty-shopping-arrangements.html
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16
https://www.cambridge.org/core/journals/international-organization/article/unintended-consequences-of-bilateralism-treaty-shopping-and-international-tax-policy/ECBFC8B2F2486DCDDF3D25DD202CFFC7
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https://www.cambridge.org/core/journals/international-organization/article/unintended-consequences-of-bilateralism-treaty-shopping-and-international-tax-policy/ECBFC8B2F2486DCDDF3D25DD202CFFC7
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17
https://www.pwc.com/us/en/services/tax/us-inbound-tax/doing-business-in-the-united-states/us-tax-treaties.html
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https://www.pwc.com/us/en/services/tax/us-inbound-tax/doing-business-in-the-united-states/us-tax-treaties.html
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18
https://tpcases.com/tag/treaty-shopping/
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https://tpcases.com/tag/treaty-shopping/
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19
https://www.amazon.com/Taxation-Treaties-Shopping-European-Community/dp/9041126589
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https://www.amazon.com/Taxation-Treaties-Shopping-European-Community/dp/9041126589
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20
https://www.ntanet.org/wp-content/uploads/proceedings/2015/003-riet-lejour-profitable-detours-network-analysis-treaty.pdf
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https://www.ntanet.org/wp-content/uploads/proceedings/2015/003-riet-lejour-profitable-detours-network-analysis-treaty.pdf
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21
https://www.jstor.org/stable/44651944
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https://www.jstor.org/stable/44651944
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22
https://digitallibrary.un.org/record/591910?ln=en
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https://digitallibrary.un.org/record/591910?ln=en
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23
http://vivaafricallp.com/wp-content/uploads/2017/03/Newsletter-Volume-XXXII-Double-Taxation-and-Treaty-Shopping.pdf
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http://vivaafricallp.com/wp-content/uploads/2017/03/Newsletter-Volume-XXXII-Double-Taxation-and-Treaty-Shopping.pdf
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24
https://digitalcommons.schulichlaw.dal.ca/cgi/viewcontent.cgi?article=2135&context=dlj
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https://digitalcommons.schulichlaw.dal.ca/cgi/viewcontent.cgi?article=2135&context=dlj
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25
https://www.govinfo.gov/content/pkg/CRPT-111erpt3/html/CRPT-111erpt3.htm
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https://www.govinfo.gov/content/pkg/CRPT-111erpt3/html/CRPT-111erpt3.htm
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26
https://www.imf.org/-/media/Files/Publications/WP/2018/wp18227.ashx
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https://www.imf.org/-/media/Files/Publications/WP/2018/wp18227.ashx
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27
https://news.bloombergtax.com/transfer-pricing/2019-outlook-end-of-treaty-shopping-for-multinationals
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https://news.bloombergtax.com/transfer-pricing/2019-outlook-end-of-treaty-shopping-for-multinationals
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28
http://publications.ruchelaw.com/news/2014-10/Vol.1No.9-6_BEPS_Action_6-Treaty_Abuse.pdf
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http://publications.ruchelaw.com/news/2014-10/Vol.1No.9-6_BEPS_Action_6-Treaty_Abuse.pdf
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29
https://www.lunduniversity.lu.se/lup/publication/1560781
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https://www.lunduniversity.lu.se/lup/publication/1560781
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30
https://www.ato.gov.au/Business/Business-bulletins-newsroom/Public-advice-and-guidance/Taxpayer-Alert-issued-on-treaty-shopping-arrangements/
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https://www.ato.gov.au/Business/Business-bulletins-newsroom/Public-advice-and-guidance/Taxpayer-Alert-issued-on-treaty-shopping-arrangements/
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31
https://www.lawofficesofjasonknott.com/what-is-tax-treaty-shopping-how-lob-provisions-curb-abuse/
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https://www.lawofficesofjasonknott.com/what-is-tax-treaty-shopping-how-lob-provisions-curb-abuse/
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32
https://kluwerlawonline.com/journalarticle/Intertax/44.3/TAXI2016016
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https://kluwerlawonline.com/journalarticle/Intertax/44.3/TAXI2016016
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33
https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/bahirdjl11§ion=16
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https://heinonline.org/hol-cgi-bin/get_pdf.cgi?handle=hein.journals/bahirdjl11§ion=16
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34
https://jusmundi.com/en/document/wiki/en-treaty-shopping
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https://jusmundi.com/en/document/wiki/en-treaty-shopping
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35
https://blogs.worldbank.org/governance/tax-treaties-boost-or-bane-development
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https://blogs.worldbank.org/governance/tax-treaties-boost-or-bane-development
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36
https://www.congress.gov/treaty-document/111th-congress/7/document-text
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https://www.congress.gov/treaty-document/111th-congress/7/document-text
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37
https://en.wikipedia.org/wiki/Tax_treaty
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https://en.wikipedia.org/wiki/Tax_treaty
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38
https://mnetax.com/countries-continue-to-permit-tax-treaty-shopping-despite-beps-promises-oecd-report-reveals-43292
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https://mnetax.com/countries-continue-to-permit-tax-treaty-shopping-despite-beps-promises-oecd-report-reveals-43292
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39
https://www.gov.uk/hmrc-internal-manuals/international-manual/intm504010
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https://www.gov.uk/hmrc-internal-manuals/international-manual/intm504010
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40
https://www.ey.com/en_gl/tax-alerts/australian-taxation-office-issues-taxpayer-alert-on-treaty-shopping-arrangements-to-obtain-reduced-withholding-tax-rates
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https://www.ey.com/en_gl/tax-alerts/australian-taxation-office-issues-taxpayer-alert-on-treaty-shopping-arrangements-to-obtain-reduced-withholding-tax-rates
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41
http://kluwertaxblog.com/category/treaty-shopping/
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http://kluwertaxblog.com/category/treaty-shopping/
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42
https://francisweyzig.files.wordpress.com/2013/05/weyzig-tax-treaty-shopping-20120810.pdf
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https://francisweyzig.files.wordpress.com/2013/05/weyzig-tax-treaty-shopping-20120810.pdf
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43
https://central.bac-lac.gc.ca/.item?id=TC-QMM-83949&op=pdf&app=Library&oclc_number=894086444
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https://central.bac-lac.gc.ca/.item?id=TC-QMM-83949&op=pdf&app=Library&oclc_number=894086444
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44
https://www.reuters.com/article/us-oecd-tax/new-international-pact-launched-to-end-tax-treaty-shopping-idUSKBN18Y2SL
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https://www.reuters.com/article/us-oecd-tax/new-international-pact-launched-to-end-tax-treaty-shopping-idUSKBN18Y2SL
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45
https://www.researchgate.net/publication/257574639_Tax_treaty_shopping_Structural_determinants_of_Foreign_Direct_Investment_routed_through_the_Netherlands
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https://www.researchgate.net/publication/257574639_Tax_treaty_shopping_Structural_determinants_of_Foreign_Direct_Investment_routed_through_the_Netherlands
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46
https://link.gale.com/apps/doc/A372554683/AONE?u=googlescholar&sid=AONE&xid=fa76eab9
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https://link.gale.com/apps/doc/A372554683/AONE?u=googlescholar&sid=AONE&xid=fa76eab9
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47
https://www.economist.com/finance-and-economics/2018/11/24/treaty-shopping-is-about-to-get-more-expensive
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https://www.economist.com/finance-and-economics/2018/11/24/treaty-shopping-is-about-to-get-more-expensive
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48
https://econpapers.repec.org/RePEc:kap:itaxpf:v:20:y:2013:i:6:p:910-937
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https://econpapers.repec.org/RePEc:kap:itaxpf:v:20:y:2013:i:6:p:910-937
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49
https://sftaxcounsel.com/income-tax-treaty-2/
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https://sftaxcounsel.com/income-tax-treaty-2/
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50
http://www.israeltaxlaw.com/page671.asp
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http://www.israeltaxlaw.com/page671.asp
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51
https://www.findex.com.au/insights/article/treaty-shopping
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https://www.findex.com.au/insights/article/treaty-shopping
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52
https://www.ibdt.org.br/RDTIA/n-7-2020/mechanisms-to-fight-treaty-abuse-an-overview/
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https://www.ibdt.org.br/RDTIA/n-7-2020/mechanisms-to-fight-treaty-abuse-an-overview/
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53
http://thelawbrigade.com/wp-content/uploads/2019/05/Arthya.pdf
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http://thelawbrigade.com/wp-content/uploads/2019/05/Arthya.pdf
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54
https://www.southcentre.int/tag/treaty-shopping/
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https://www.southcentre.int/tag/treaty-shopping/
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55
https://www2.deloitte.com/content/dam/Deloitte/au/Documents/tax/deloitte-au-tax-insights-ato-releases-taxpayer-alert-treaty-shopping-arrangements-210722.pdf
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https://www2.deloitte.com/content/dam/Deloitte/au/Documents/tax/deloitte-au-tax-insights-ato-releases-taxpayer-alert-treaty-shopping-arrangements-210722.pdf
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56
https://tpguidelines.com/tag/treaty-shopping/
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https://tpguidelines.com/tag/treaty-shopping/
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57
https://www.bdo.global/en-gb/microsites/tax-newsletters/corporate-tax-news/issue-63-august-2022/australia-ato-issues-guidance-on-treaty-shopping-arrangements
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https://www.bdo.global/en-gb/microsites/tax-newsletters/corporate-tax-news/issue-63-august-2022/australia-ato-issues-guidance-on-treaty-shopping-arrangements
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58
https://freemanlaw.com/limitation-on-benefits/
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https://freemanlaw.com/limitation-on-benefits/
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59
https://www.gktoday.in/topic/what-is-treaty-shopping/
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https://www.gktoday.in/topic/what-is-treaty-shopping/
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60
https://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1816&context=gjicl
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https://digitalcommons.law.uga.edu/cgi/viewcontent.cgi?referer=&httpsredir=1&article=1816&context=gjicl
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61
https://www.researchsquare.com/article/rs-1268442/v1.pdf
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https://www.researchsquare.com/article/rs-1268442/v1.pdf
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62
https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1688689
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https://papers.ssrn.com/sol3/papers.cfm?abstract_id=1688689
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63
https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1780&context=facultypub
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https://scholarship.law.ufl.edu/cgi/viewcontent.cgi?article=1780&context=facultypub
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64
https://home.treasury.gov/system/files/131/Treaty-US-Model-TE-2006.pdf
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https://home.treasury.gov/system/files/131/Treaty-US-Model-TE-2006.pdf
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65
https://digitalcommons.law.byu.edu/cgi/viewcontent.cgi?article=1087&context=ilmr
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https://digitalcommons.law.byu.edu/cgi/viewcontent.cgi?article=1087&context=ilmr
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66
https://www.jdsupra.com/legalnews/alta-energy-the-supreme-court-of-canada-1566601/
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https://www.jdsupra.com/legalnews/alta-energy-the-supreme-court-of-canada-1566601/
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67
https://www.taxacademy.sg/files/research-papers/Objective%20or%20Subjective%20-%20Anti-treaty%20shopping%20policy.pdf
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https://www.taxacademy.sg/files/research-papers/Objective%20or%20Subjective%20-%20Anti-treaty%20shopping%20policy.pdf
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68
https://law-store.wolterskluwer.com/s/product/schwarz-on-tax-treaties-6e/01t4R00000OTzEL
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https://law-store.wolterskluwer.com/s/product/schwarz-on-tax-treaties-6e/01t4R00000OTzEL
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69
https://www.dlapiper.com/en/canada/insights/publications/2020/03/federal-court-confirms-treaty-shopping-not-abusive/
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https://www.dlapiper.com/en/canada/insights/publications/2020/03/federal-court-confirms-treaty-shopping-not-abusive/
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70
https://m.economictimes.com/news/economy/policy/new-tax-code-to-stop-treaty-shopping/articleshow/3871783.cms
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https://m.economictimes.com/news/economy/policy/new-tax-code-to-stop-treaty-shopping/articleshow/3871783.cms
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71
https://www.aslcpa.com/tax-articles/oecd-moves-limit-treaty-shopping/
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https://www.aslcpa.com/tax-articles/oecd-moves-limit-treaty-shopping/
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72
https://link.springer.com/article/10.1007/s10797-012-9250-z
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https://link.springer.com/article/10.1007/s10797-012-9250-z
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73
https://www.dwpv.com/en/insights/publications/2021/top-court-blesses-treaty-shopping-arrangement
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https://www.dwpv.com/en/insights/publications/2021/top-court-blesses-treaty-shopping-arrangement
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74
https://www.everycrsreport.com/files/20100317_R40468_a74038cab84d648090c7b136474e3c1928a01f9e.pdf
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https://www.everycrsreport.com/files/20100317_R40468_a74038cab84d648090c7b136474e3c1928a01f9e.pdf
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75
https://www.goodreads.com/book/show/4317493-double-taxation-tax-treaties-treaty-shopping-and-the-european-communit
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https://www.goodreads.com/book/show/4317493-double-taxation-tax-treaties-treaty-shopping-and-the-european-communit
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76
https://www.internationaltaxreview.com/article/2a6a5kj0p2b6ojikoo6ps/the-mli-wipes-out-indian-jurisprudence-on-treaty-shopping
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https://www.internationaltaxreview.com/article/2a6a5kj0p2b6ojikoo6ps/the-mli-wipes-out-indian-jurisprudence-on-treaty-shopping
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77
https://www.murphyinc.org/wp-content/uploads/formidable/13/tax-treaty-shopping-definition.pdf
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https://www.murphyinc.org/wp-content/uploads/formidable/13/tax-treaty-shopping-definition.pdf
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78
https://www.globetax.com/attention-treaty-shoppers-beps-mli-takes-effect-july-1-2018-2/
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https://www.globetax.com/attention-treaty-shoppers-beps-mli-takes-effect-july-1-2018-2/
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79
https://www.jct.gov/CMSPages/GetFile.aspx?guid=b19f450c-9aad-4906-b872-49d67326b2c5
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https://www.jct.gov/CMSPages/GetFile.aspx?guid=b19f450c-9aad-4906-b872-49d67326b2c5
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80
https://www.orbitax.com/news/archive.php/Treaty--between-Australia-and--144
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https://www.orbitax.com/news/archive.php/Treaty--between-Australia-and--144
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81
https://www.osler.com/en/resources/cross-border/2020/from-treaty-shopping-to-fapi-and-transfer-pricing-notable-international-tax-cases
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https://www.osler.com/en/resources/cross-border/2020/from-treaty-shopping-to-fapi-and-transfer-pricing-notable-international-tax-cases
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82
https://feps-europe.eu/wp-content/uploads/2020/09/A-Common-Withholding-Tax-for-the-EU.pdf
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