"Taxes Covered" - What is a "Tax" according to Art. 2 OECD Model Convention?

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift

Originalsprache	Englisch
Fachzeitschrift	Bulletin for International Fiscal Documentation
Publikationsstatus	Veröffentlicht - 2005

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@article{3b5072b4075d469ca321e63c6bf99947,

title = "{"}Taxes Covered{"} - What is a {"}Tax{"} according to Art. 2 OECD Model Convention?",

author = "Michael Lang",

year = "2005",

language = "English",

journal = "Bulletin for International Fiscal Documentation",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

}