Withholding tax rates on dividends: symmetries versus asymmetries or single- versus multi-rated double tax treaties
International tax and public finance, 2021-08, Vol.28 (4), p.890-940 [Peer Reviewed Journal]The Author(s) 2020 ;The Author(s) 2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 0927-5940 ;EISSN: 1573-6970 ;DOI: 10.1007/s10797-020-09637-y ;PMID: 34776639
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