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並前往https://www.nortonrosefulbright.com/zh-cn/knowledge/publications/084b1719/international-tax-avoidance---the-new-multilateral-instrument-and-implications-for-aircraft-finance-transactions

International tax avoidance – the new Multilateral Instrument and ...

Many aircraft finance transactions rely on double taxation treaties to ... The rationale for this is that withholding taxes are generally imposed by the ...

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