<oai_dc:dc xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:oai_dc="http://www.openarchives.org/OAI/2.0/oai_dc/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd">
  <dc:creator>Jones, John F. Avery</dc:creator>
  <dc:creator>De Broe, Luc</dc:creator>
  <dc:creator>Van de Wiele, Micheline</dc:creator>
  <dc:creator>Ellis, Maarten</dc:creator>
  <dc:creator>van Raad, Kees</dc:creator>
  <dc:creator>Fontaneau, Pierre</dc:creator>
  <dc:creator>Fontaneau, Pierre-Marie</dc:creator>
  <dc:creator>Lenz, Raoul</dc:creator>
  <dc:creator>Torrione, Henri</dc:creator>
  <dc:creator>Magney, Thomas W.</dc:creator>
  <dc:creator>Miyatake, Toshio</dc:creator>
  <dc:creator>Roberts, Sidney</dc:creator>
  <dc:creator>Goldberg, Sanford</dc:creator>
  <dc:creator>Strobl, Jakob</dc:creator>
  <dc:creator>Killius, Juergen</dc:creator>
  <dc:creator>Uckmar, Victor</dc:creator>
  <dc:creator>Giuliani, Federico</dc:creator>
  <dc:creator>Maisto, Guglielmo</dc:creator>
  <dc:creator>Ward, David A.</dc:creator>
  <dc:date>1996</dc:date>
  <dc:format>application/pdf</dc:format>
  <dc:identifier>https://folia.unifr.ch/global/documents/320562</dc:identifier>
  <dc:identifier>https://folia.unifr.ch/documents/320562/files/credit_and_exemption.pdf</dc:identifier>
  <dc:language>eng</dc:language>
  <dc:rights>info:eu-repo/semantics/openAccess</dc:rights>
  <dc:rights>License undefined</dc:rights>
  <dc:source>European taxation. - 1996, vol. 36, no. 4, p. 118-146</dc:source>
  <dc:subject xmlns:ns0="xml" ns0:lang="en">Credit</dc:subject>
  <dc:subject xmlns:ns1="xml" ns1:lang="en">Exemption</dc:subject>
  <dc:subject xmlns:ns2="xml" ns2:lang="en">Tax treaties</dc:subject>
  <dc:subject>info:eu-repo/classification/udc/34</dc:subject>
  <dc:title xmlns:ns3="xml" ns3:lang="en">Credit and exemption under tax treaties in cases of differing income characterization</dc:title>
  <dc:type>http://purl.org/coar/resource_type/c_6501</dc:type>
</oai_dc:dc>
