Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

Ioana-Felicia Rosca; Alexander Rust

Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

Ioana-Felicia Rosca, Alexander Rust

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Tax Treaties and Procedural Law
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Erscheinungsort	Wien
Verlag	Linde Verlag
Kapitel	5
Seiten	107 - 134
ISBN (elektronisch)	9789087226480, 9789087226497
ISBN (Print)	9789087226497
Publikationsstatus	Veröffentlicht - 2020

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

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Zitat

Rosca, I.-F., & Rust, A. (2020). Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Hrsg.), Tax Treaties and Procedural Law (S. 107 - 134). Linde Verlag. https://research.ibfd.org/#/doc?url=/document/ttp_c05

Rosca, Ioana-Felicia ; Rust, Alexander. / Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. Tax Treaties and Procedural Law. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Wien : Linde Verlag, 2020. S. 107 - 134

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title = "Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application",

author = "Ioana-Felicia Rosca and Alexander Rust",

year = "2020",

language = "English",

isbn = "9789087226497",

pages = "107 -- 134",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",

booktitle = "Tax Treaties and Procedural Law",

publisher = "Linde Verlag",

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Rosca, I-F & Rust, A 2020, Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (Hrsg.), Tax Treaties and Procedural Law. Linde Verlag, Wien, S. 107 - 134. <https://research.ibfd.org/#/doc?url=/document/ttp_c05>

Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. / Rosca, Ioana-Felicia; Rust, Alexander.
Tax Treaties and Procedural Law. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Wien: Linde Verlag, 2020. S. 107 - 134.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

AU - Rosca, Ioana-Felicia

AU - Rust, Alexander

PY - 2020

Y1 - 2020

M3 - Chapter in edited volume

SN - 9789087226497

SP - 107

EP - 134

BT - Tax Treaties and Procedural Law

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - Linde Verlag

CY - Wien

ER -