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.

RIS

@INBOOK{Gombotz2021,
title = {Taxes on Estates and Inheritance and on Gifts according to Art 2 Paragraph 1 and 2 OECD Model Convention 1982},
author = {Stefanie Gombotz},
publisher = {IBFD},
year = {2021},
address = {Amsterdam},
publisher = {IBFD},
language = {EN},
pages = {77-95},
series = {Taxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes},
}