Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC

Daniel Blum; Timoleon Angelos Christodoulopoulos

Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

Originalsprache	Englisch
Titel des Sammelwerks	The UN Model Tax Convention
Untertitel des Sammelwerks	Recent Developments
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Erscheinungsort	Alphen aan den Rijn
Verlag	Kluwer Law International
ISBN (Print)	9789403525792
Publikationsstatus	Veröffentlicht - 9 Dez. 2025

Zitat

Blum, Daniel ; Christodoulopoulos, Timoleon Angelos. / Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC. The UN Model Tax Convention: Recent Developments. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Rita Szudoczky. Alphen aan den Rijn : Kluwer Law International, 2025.

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title = "Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC",

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Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC. / Blum, Daniel ; Christodoulopoulos, Timoleon Angelos.
The UN Model Tax Convention: Recent Developments. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Alphen aan den Rijn: Kluwer Law International, 2025.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC

AU - Blum, Daniel

AU - Christodoulopoulos, Timoleon Angelos

PY - 2025/12/9

Y1 - 2025/12/9

KW - Double Tax Treaties

KW - International Tax Law

KW - United Nations

KW - OECD

KW - DTT

KW - insurance

KW - insurance premiums

KW - reinsurance

M3 - Contribution to conference proceedings

SN - 9789403525792

BT - The UN Model Tax Convention

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - Kluwer Law International

CY - Alphen aan den Rijn

ER -