Gombotz, Stefanie. 2021. Taxes on Estates and Inheritance and on Gifts according to Art 2 Paragraph 1 and 2 OECD Model Convention 1982. 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. Lang/Pistone/Rust/Schuch/Staringer, 77-95. Amsterdam: 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 | Taxes on Estates and Inheritance and on Gifts according to Art 2 Paragraph 1 and 2 OECD Model Convention 1982 |
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 | Lang/Pistone/Rust/Schuch/Staringer |
Page from | 77 |
Page to | 95 |
Location | Amsterdam |
Publisher | IBFD |
Year | 2021 |
Open Access | N |
Associations
- People
- Gombotz, Stefanie (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)