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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Status of publication | Published |
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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)