The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

Pasquale Pistone; Siddhesh Rao; Jürgen Romstorfer

The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

Pasquale Pistone, Siddhesh Rao, Jürgen Romstorfer

Wirtschaftsuniversität Wien (WU)

Publikation: Bidrag til bog/antologi/rapport › Bidrag til bog/antologi › Forskning

Originalsprog	Engelsk
Titel	Priority Rules in Tax Treaties
Redaktører	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Antal sider	28
Udgivelsessted	Amsterdam
Forlag	IBFD
Publikationsdato	2023
Sider	265-292
Kapitel	9
ISBN (Trykt)	9789087228491, 9789087228507, 9789087228484
Status	Udgivet - 2023
Udgivet eksternt	Ja

Navn	European and International Tax Law and Policy Series
Vol/bind	28
ISSN	2451-8360

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https://research.wu.ac.at/en/publications/4bd20432-e930-4140-9d34-4f347ea2463f

Citationsformater

Pistone, Pasquale ; Rao, Siddhesh ; Romstorfer, Jürgen. / The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. Priority Rules in Tax Treaties. red. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Rita Szudoczky. Amsterdam : IBFD, 2023. s. 265-292 (European and International Tax Law and Policy Series, Bind 28).

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pages = "265--292",

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Pistone, P, Rao, S & Romstorfer, J 2023, The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. i G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies, C Staringer & R Szudoczky (red), Priority Rules in Tax Treaties. IBFD, Amsterdam, European and International Tax Law and Policy Series, bind 28, s. 265-292.

The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. / Pistone, Pasquale; Rao, Siddhesh; Romstorfer, Jürgen.
Priority Rules in Tax Treaties. red. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Amsterdam: IBFD, 2023. s. 265-292 (European and International Tax Law and Policy Series, Bind 28).

Publikation: Bidrag til bog/antologi/rapport › Bidrag til bog/antologi › Forskning

TY - CHAP

T1 - The Relation Between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

AU - Pistone, Pasquale

AU - Rao, Siddhesh

AU - Romstorfer, Jürgen

PY - 2023

Y1 - 2023

UR - https://research.wu.ac.at/en/publications/4bd20432-e930-4140-9d34-4f347ea2463f

M3 - Book chapter

SN - 9789087228491

SN - 9789087228507

SN - 9789087228484

T3 - European and International Tax Law and Policy Series

SP - 265

EP - 292

BT - Priority Rules in Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - IBFD

CY - Amsterdam

ER -