TY  - CHAP
TI  - Tax Treaty Application beyond the Scope of Art 2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses
AF  - Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
PP  - Vienna
PB  - IBFD
SP  - 263
EP  - 0
PY  - 2021-01-01
AU  - Rust, Alexander 
AU  - Capristano Cardoso, Gabriela 
AU  - Luo, Xiangdan 
ER -