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Jurisdictional responses to base erosion and profit shiftin..:

Sadiq, Kerrie ; Sawyer, Adrian ; McCredie, Bronwyn
https://eprints.qut.edu.au/127650/14/Jurisdictional%2Bresponses%2Bto%2Bbase%2Berosion%2Band%2Bprofit%2Bshifting.pdf.  , 2019