@inproceedings{8bb50448c74445419a50194fb62bce9c,
title = "Taxation of Income from Cross-Border Insurance Activities under the UN Model: The New Article 12C UN MC",
keywords = "Double Tax Treaties, International Tax Law, United Nations, OECD, DTT, insurance, insurance premiums, reinsurance",
author = "Daniel Blum and Christodoulopoulos, \{Timoleon Angelos\}",
year = "2025",
month = dec,
day = "9",
language = "English",
isbn = "9789403525792",
pages = "45--73",
editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",
booktitle = "The UN Model Tax Convention",
publisher = "Kluwer Law International",
address = "Netherlands",
}