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Keyword [Principal Purpose Test]
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1. Study On The Regulation Of Treaty Abuse In Post-BEPS Era
2. Compatibility Of Domestic General Anti-avoidance Rules With Tax Treaties
3. Study On The Application Of The Principal Purpose Test In International Tax Conventions
4. The Analysis Of The Anti-abusive Principal Purpose Test Rules
5. Study On The Legal Regulation Of BEPS Multilateral Convention To Prevent The Abuse Of International Tax Treaties
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