Quotation Rust, Alexander, Capristano Cardoso, Gabriela, Luo, Xiangdan. 2021. Tax Treaty Application beyond the Scope of Art 2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses. In: Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Hrsg. Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer, 263-0. Vienna: IBFD.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Tax Treaty Application beyond the Scope of Art 2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses
Title of whole publication Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Editor Kofler/Lang/Owens/Pistone/Rust/Schuch/Spies/Staringer
Page from 263
Page to 0
Location Vienna
Publisher IBFD
Year 2021
Open Access N

Associations

People
Rust, Alexander (Details)
Capristano Cardoso, Gabriela (Former researcher)
Luo, Xiangdan (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
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