BEPS and Double Taxation Conventions

Type Research Project

Funding Bodies

Duration Jan. 1, 2015 - Dec. 31, 2017

  • Institute for Austrian and International Tax Law IN (Details)


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  • Staringer, Claus (Details) Project Head


Paper presented at an academic conference or symposium

2015 Julien, Rita, Cannas, Francesco, Pistone, Pasquale. 2015. Limitation on Benefits: Derivative Benefits and the discretionary relief provision (Art X par 5 OECD MC). 22nd Viennese Symposium on International Tax Law: Base Erosion and Profit Shifting (BEPS): The Proposals to Revise the OECD Model Convention, Wien, Österreich, 19.06. (Details)
  Rust, Alexander and Wöhrer, Viktoria. 2015. Anti-Abuse Clause for Permanent Establishments Situated in Third Countries. 22nd Viennese Symposium on International Tax Law, Wien, Österreich, 16.06. (Details)



  • International Tax Law