Withholding taxes or information exchange: the taxation of international interest flows

Harry Huizinga and Søren Nielsen

Journal of Public Economics, 2003, vol. 87, issue 1, 39-72

Date: 2003
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Working Paper: Withholding Taxes or Information Exchange: The Taxation of International Interest Flows
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Persistent link: https://EconPapers.repec.org/RePEc:eee:pubeco:v:87:y:2003:i:1:p:39-72

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