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.
BibTeX
Tags
Press 'enter' for creating the tagPublication'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)