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Dr. Amar Mehta
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International Tax

Article
Could a legal fiction in the domestic tax law be read into a tax treaty?

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Article
MAP and MLI Frustrated: Unraveling a Landmark Australian Tax Treaty Decision

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Article
Virtual PE: The Indian tax authorities’ approach and judicial developments

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Article
Can beneficial ownership requirement be (impliedly) read into Art. 13 (Capital gains) of tax treaties?

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