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Philippines as a global tax leader | Joel L. Tan-Torres

Part 11 For international tax practitioners, the Model Tax Convention on Income and Capital (“Model tax treaty”) and its Commentaries have long been a leading reference for information. The Organization for Economic Cooperation and Development (OECD) published the first draft of this model tax treaty in 1963, and since then… ....

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Questions and answers on global minimum tax

Questions and answers on global minimum tax
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