Special Economic Zones Facing the Challenges of International Taxation: BEPS Action 5, EU Code of Conduct, and the Future

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Authors: F. Heitmüller; Irma Mosquera

Journal title: Journal of International Economic Law

Journal number: 13693034

Journal publisher: Oxford University Press

Published year: 2021

Published pages: 473-490

DOI identifier: 10.1093/jiel/jgab019

ISSN: 1369-3034