Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses)

Alexander Rust; Gabriela Capristano Cardoso; Xiangdan Luo

Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses)

Alexander Rust, Gabriela Capristano Cardoso, Xiangdan Luo

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, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Erscheinungsort	Amsterdam
Verlag	IBFD
Kapitel	11
Seiten	263-288
ISBN (elektronisch)	9789087226725
ISBN (Print)	9789087226718
Publikationsstatus	Veröffentlicht - 2021

Publikationsreihe

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

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https://research.ibfd.org/#/doc?url=/document/tca_c11

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Zitat

Rust, A., Capristano Cardoso, G., & Luo, X. (2021). Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses). in G. Kofler, P. Pistone, A. Rust, J. Schuch, 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. 263-288). IBFD. https://research.ibfd.org/#/doc?url=/document/tca_c11

Rust, Alexander ; Capristano Cardoso, Gabriela ; Luo, Xiangdan. / Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017 : (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses). 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 ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Amsterdam : IBFD, 2021. S. 263-288 (WU - Tax Law and Policy Series; Nr. 19).

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title = "Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses)",

author = "Alexander Rust and {Capristano Cardoso}, Gabriela and Xiangdan Luo",

year = "2021",

language = "English",

isbn = "9789087226718",

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

publisher = "IBFD",

number = "19",

pages = "263--288",

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Rust, A, Capristano Cardoso, G & Luo, X 2021, Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses). in G Kofler, P Pistone, A Rust, J Schuch, 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, Nr. 19, S. 263-288. <https://research.ibfd.org/#/doc?url=/document/tca_c11>

Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses). / Rust, Alexander; Capristano Cardoso, Gabriela; Luo, Xiangdan.
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; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam: IBFD, 2021. S. 263-288 (WU - Tax Law and Policy Series; Nr. 19).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017

T2 - (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses)

AU - Rust, Alexander

AU - Capristano Cardoso, Gabriela

AU - Luo, Xiangdan

PY - 2021

Y1 - 2021

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

M3 - Chapter in edited volume

SN - 9789087226718

T3 - WU - Tax Law and Policy Series

SP - 263

EP - 288

BT - Taxes Covered under Article 2 of the OECD Model

A2 - Kofler, Georg

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - IBFD

CY - Amsterdam

ER -

Rust A, Capristano Cardoso G, Luo X. Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses). in Kofler G, Pistone P, Rust A, Schuch J, 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. 263-288. (WU - Tax Law and Policy Series; Nr. 19).