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- BEPS Action Plan 5 - Countering Harmful Tax Practices and Action Plan 6 Preventing Treaty Abuse - Anti-Avoidance Measures - CA Final International Taxation Elective Paper 6C - CA Arinjay Jain
ACTION PLAN – 5 - COUNTER HARMFUL TAX PRACTICES MORE EFFECTIVELY, TAKING INTO ACCOUNT TRANSPARENCY AND SUBSTANCE
ACTION PLAN – 6 - PREVENTING TREATY ABUSE
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