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"Taxing Cross-Border Intercompany Transactions: Are Financing Activities Fungible?"
1
(2015) 30 (3) Australian Tax Forum 627
Australian Tax Forum
Australia
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"What's BEPS got to do with it? Exploring the effectiveness of thin capitalisation rules"
(2016) 14 (2) E-Journal of Tax Research 359
Kayis-Kumar, Ann
Australia
circa
2016
AustLII
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