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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| 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 |
Associations
- People
- Szudoczky, Rita (Details)
- Koch, Petra (Former researcher)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)