TY - CHAP TI - • Art. 10 par 2 and Art. 11 par 2 OECD Model Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application AF - Tax Treaties and Procedural Law PP - Wien PB - Linde Verlag SP - 107 EP - 134 PY - 2020-01-01 AU - Rosca, Ioana-Felicia AU - Rust, Alexander ER -