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!17/20! International Taxation | KU Leuven
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Katholieke Universiteit Leuven
International Taxation
Lecture notes from the International Taxation course at KU Leuven Master in Law program, covering foundational concepts and definitions in cross-border taxation. Topics include states' power to tax, national tax law principles (nationality, residence, and territoriality), EU law influence, income tax directives, OECD guidelines, bilateral tax treaties, and the Global Minimum Taxation framework (GloBE rules). Essential for understanding the regulatory landscape and practical application of int...
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