Quotation Szudoczky, Rita and Koch, Petra. 2016. Limitation on Benefits: "Qualified Persons" - Article X(1) and (2) of the OECD Model. In: Base erosion and profit shifting: the proposals to revise the OECD Model Convention, Hrsg. Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer , S. 219-245. Vienna: Linde Verlag.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Limitation on Benefits: "Qualified Persons" - Article X(1) and (2) of the OECD Model
Title of whole publication Base erosion and profit shifting: the proposals to revise the OECD Model Convention
Editor Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer
Page from 219
Page to 245
Location Vienna
Publisher Linde Verlag
Year 2016

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People
Szudoczky, Rita (Details)
Koch, Petra (Former researcher)
Organization
Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5206 Financial law (Details)
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