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  - 27th Viennese Symposium on International Tax Law: “’Taxes Covered’ – The Scope of Double Taxation Conventions”
PP  - Vienna
PY  - 2020-01-01
AU  - Rust, Alexander 
AU  - Capristano Cardoso, Gabriela 
AU  - Luo, Xiangdan 
ER -