On the relevance of double tax treaties.

Int Tax Public Financ · 2020 · PMC7319426 · PMID 32624644

Europe PMC DOI

hedged sentence

—

closest p

—

boldest claim

The sentences

weakly significantno p-value reported

In the case of RelevantOTN treaties, the results are the same except for two variables: the GDP per capita ratio of the home country—which is only weakly significant for RelevantODL treaties—and the signature year of the treaty are no longer significant.

also in 1,387 other papers

Quoted from the open-access full text in Europe PMC under the licence the publisher applied. The sentence is reproduced exactly as published; the emphasis is ours.