Quotation 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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Publication's profile

Status of publication Published
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

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Gombotz, Stefanie (Details)
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Institute for Austrian and International Tax Law IN (Details)
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