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Multinational ownership patterns and anti-tax avoidance legislation. (2023). Prettl, Axel ; Hagen, Dominik.
In: International Tax and Public Finance.
RePEc:kap:itaxpf:v:30:y:2023:i:3:d:10.1007_s10797-021-09719-5.

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  1. Attractive target for tax avoidance: trade liberalization and entry mode. (2025). Okoshi, Hirofumi.
    In: International Tax and Public Finance.
    RePEc:kap:itaxpf:v:32:y:2025:i:1:d:10.1007_s10797-024-09830-3.

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  2. The Impact of the Global Minimum Tax Reform on China and Its Countermeasures. (2024). Yufei, Liang.
    In: Economics - The Open-Access, Open-Assessment Journal.
    RePEc:bpj:econoa:v:18:y:2024:i:1:p:14:n:1027.

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