@inproceedings{d29263ab08cb4f1da2f1eb9388c6b478,
title = "Taxes on Income According to Article 2(1) and (2) OECD Model Convention 2017",
author = "Kotha, \{Ashrita Prasad\}",
year = "2021",
doi = "10.59403/4bn2sd002",
language = "English",
isbn = "9789087226718",
series = "WU - Tax Law and Policy Series",
publisher = "IBFD",
pages = "25 -- 43",
editor = "Kofler, \{Georg \} and Michael Lang and Pasqual Pistone and Alexander Rust and Josef Schuch and \{Spies \}, Karoline and Staringer, \{Claus \}",
booktitle = "Taxes Covered under Article 2 of the OECD Model",
}