Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes

Taxes covered under Article 2 of the OECD Model : the scope of tax treaties in a dynamic global environment of newly created taxes / editors: Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer.

This book aims to explore the relationship between the OECD Model Conventions 1982 and 2017. Therefore, it analyses crucial areas concerning article 2 of the OECD Model Conventions 1982 and 2017. The topics include: The notion of 'tax' according to article 2 of the OECD Model Conventions 1...

Full description

Saved in:
Bibliographic Details
Other Authors: Kofler, Georg, 1977- (Editor), Lang, Michael, 1965- (Editor), Pistone, Pasquale (Editor), Rust, Alexander (Editor), Schuch, Josef (Editor), Spies, Karoline, 1986- (Editor), Staringer, Claus (Editor)
Format: eBook
Language:English
Published: Amsterdam : IBFD, [2021]
Series:WU Institute for Austrian and International Tax Law European and international tax law and policy series ; v. 19.
Subjects:
Double taxation > OECD countries.
Income tax > Law and legislation > OECD countries.
Capital levy > Law and legislation > OECD countries.
Capital levy > Law and legislation
Double taxation
Income tax > Law and legislation
OECD countries
Online Access:Click for online access
Login for hold information

‌

Click for online access

Online

Holdings details from Online
Available

Similar Items