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並前往https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2016/09/2016-beps-taking-the-pulse-in-the-European-region.pdf

OECD BEPS Action Plan - KPMG International

OECD BEPS Action Plan: moving from talk to action in the European region — 2016. Bracing for BEPS: are you ready? Appendix: unilateral.

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