Perez Jarpa, Cristobal. 2021. Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017. 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. Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, 201-238. The Netherlands: IBFD.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Chapter in edited volume |
| Language | English |
| Title | Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017 |
| 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 | Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer |
| Page from | 201 |
| Page to | 238 |
| Location | The Netherlands |
| Publisher | IBFD |
| Year | 2021 |
| URL | https://www.ibfd.org/sites/ibfd.org/files/content/pdf/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf |
| ISBN | 978-90-8722-671-8 |
| Open Access | N |
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- Perez Jarpa, Cristobal (Details)
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- Institute for Austrian and International Tax Law IN (Details)