TY  - CHAP
TI  - Treaty Entitlement and Hybrid Entities: Art 1(2) and 1(3) OECD MC
AF  - 25th Viennese Symposium on Tax Treaty law -  “Tax Treaty Entitlement”
PP  - Vienna
PY  - 2018-01-01
AU  - Van West, Jean-Philippe 
ER -