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An examination of base erosion and profit shifting exposure for South Africa

颁布单位：[University of the Witwatersrand] | 颁布时间：2016 | 实施时间：2016 | 学科分类：[["Base, erosion, and, profit, shifting",, "BEPS",, "Organisation, for, Economic, Cooperation, and, Development",, "OECD",, "International, tax",, "Transfer, pricing",, "Thin, capitalisation",, "Treaty, abuse"]]

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