@inbook{bc670d46b68c4a8281224d09d585ac92,
title = "Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017",
author = "{Perez Jarpa}, Cristobal",
year = "2021",
language = "English",
isbn = "9789087226718",
series = "WU - Tax Law and Policy Series",
publisher = "IBFD",
pages = "201 -- 238",
editor = "Kofler, {Georg } and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",
booktitle = "Taxes Covered under Article 2 of the OECD Model",
}