Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017

Josef Schuch; Shimeng Lan

Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	Taxes Covered under Article 2 of the OECD Model
Untertitel des Sammelwerks	The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Karoline Spies, Claus Staringer
Erscheinungsort	Amsterdam
Verlag	IBFD
Kapitel	6
Seiten	115-142
ISBN (elektronisch)	9789087226732, 9789087226725
ISBN (Print)	9789087226718
Publikationsstatus	Veröffentlicht - 2021

Publikationsreihe

Reihe	WU - Tax Law and Policy Series
Band	19
ISSN	2451-8360

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

505004 Finanzrecht

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https://research.ibfd.org/#/doc?url=/document/tca_c06

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Andere Dateien und Links

Zitat

Schuch, J., & Lan, S. (2021). Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017. in G. Kofler, M. Lang, P. Pistone, A. Rust, K. Spies, & C. Staringer (Hrsg.), Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes (S. 115-142). IBFD. https://research.ibfd.org/#/doc?url=/document/tca_c06

Schuch, Josef ; Lan, Shimeng. / Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017. Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Karoline Spies ; Claus Staringer. Amsterdam : IBFD, 2021. S. 115-142 (WU - Tax Law and Policy Series, Band 19).

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title = "Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017",

author = "Josef Schuch and Shimeng Lan",

year = "2021",

language = "English",

isbn = "9789087226718",

series = "WU - Tax Law and Policy Series",

publisher = "IBFD",

pages = "115--142",

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

booktitle = "Taxes Covered under Article 2 of the OECD Model",

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Schuch, J & Lan, S 2021, Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017. in G Kofler, M Lang, P Pistone, A Rust, K Spies & C Staringer (Hrsg.), Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. IBFD, Amsterdam, WU - Tax Law and Policy Series, Bd. 19, S. 115-142. <https://research.ibfd.org/#/doc?url=/document/tca_c06>

Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017. / Schuch, Josef; Lan, Shimeng.
Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Karoline Spies; Claus Staringer. Amsterdam: IBFD, 2021. S. 115-142 (WU - Tax Law and Policy Series, Band 19).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017

AU - Schuch, Josef

AU - Lan, Shimeng

PY - 2021

Y1 - 2021

UR - https://www.ibfd.org/shop/Taxes-Covered-Under-Article-2-OECD-Model

UR - https://permalink.obvsg.at/wuw/AC16168915

UR - https://katalog.wu.ac.at/permalink/f/a6s4vv/WUW_alma51112669950003337

M3 - Chapter in edited volume

SN - 9789087226718

T3 - WU - Tax Law and Policy Series

SP - 115

EP - 142

BT - Taxes Covered under Article 2 of the OECD Model

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - IBFD

CY - Amsterdam

ER -

Schuch J, Lan S. Identical or Substantially Similar Tax According to Art 2 Par 4 OECD Model Convention 1982 and 2017. in Kofler G, Lang M, Pistone P, Rust A, Spies K, Staringer C, Hrsg., Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. Amsterdam: IBFD. 2021. S. 115-142. (WU - Tax Law and Policy Series, Band 19).