TY  - JOUR
AU  - Zubimendi Cavia, Alejandro
PY  - 2019
DO  - 10.19135/revista.consinter.00008.23
SN  - 2183-6396
UR  - https://hdl.handle.net/20.500.14352/100967
T2  - Revista Internacional Consinter de Direito
AB  - In recent years, double non-taxation phenomenon has gained some importance. This phenomenon means that income is not subject to tax anywhere. Based on a purported international tax regime, some academics have defended the existence of a single tax...
LA  - eng
M2  - 389
PB  - Juruá
TI  - The Single Tax Principle as a Limit to Double Non-Taxation? A Broad Perspective
TY  - journal article
VL  - 8
ER  -