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Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network

Canadian Tax Journal, 2021, Vol.69 (2), p.686-686 [Peer Reviewed Journal]

Copyright Canadian Tax Foundation 2021 ;ISSN: 0008-5111

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  • Title:
    Tax Sparing Clauses as a Policy Instrument of Developing Countries and Their Descent: Evidence from the Latin-American Tax Treaty Network
  • Author: Boadway, Robin
  • Subjects: Developing countries ; LDCs ; Tax treaties
  • Is Part Of: Canadian Tax Journal, 2021, Vol.69 (2), p.686-686
  • Publisher: Toronto: Canadian Tax Foundation
  • Language: English
  • Identifier: ISSN: 0008-5111
  • Source: ProQuest Central
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