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Philip Baker. Progress Report of Subcommittee on Improper Use of Tax Treaties: Beneficial Ownership. Addendum. Note by the Coordinator of the Subcommittee on Improper Use of treaties: Proposed amendments. E/C.18/2008/CRP.2/Add.1. P. 16. URL: www.un.org/esa/ffd/tax/fourthsession/EC18_2008_CRP2_Add1.pdf.
