Taxation of Income from Cross-border Insurance Activities under the UN Model – Pro-posal for a New Article 12C

Daniel Blum; Tim Christodoulopoulos

Taxation of Income from Cross-border Insurance Activities under the UN Model – Pro-posal for a New Article 12C

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	The Future of the UN Model Convention
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Claus Staringer, Karoline Spies, Rita Szudoczky
Verlag	Kluwer Law International
Publikationsstatus	In Vorbereitung - 2025

Zitat

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title = "Taxation of Income from Cross-border Insurance Activities under the UN Model – Pro-posal for a New Article 12C",

keywords = "Double Tax Treaties, International Tax Law, United Nations, OECD, DTT, insurance, insurance premiums",

author = "Daniel Blum and Tim Christodoulopoulos",

year = "2025",

language = "English",

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

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Taxation of Income from Cross-border Insurance Activities under the UN Model – Pro-posal for a New Article 12C. / Blum, Daniel ; Christodoulopoulos, Tim.
The Future of the UN Model Convention. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Claus Staringer; Karoline Spies; Rita Szudoczky. Kluwer Law International, 2025.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - Taxation of Income from Cross-border Insurance Activities under the UN Model – Pro-posal for a New Article 12C

AU - Blum, Daniel

AU - Christodoulopoulos, Tim

PY - 2025

Y1 - 2025

KW - Double Tax Treaties

KW - International Tax Law

KW - United Nations

KW - OECD

KW - DTT

KW - insurance

KW - insurance premiums

M3 - Chapter in edited volume

BT - The Future of the UN Model Convention

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Staringer, Claus

A2 - Spies, Karoline

A2 - Szudoczky, Rita

PB - Kluwer Law International

ER -