The Different Distributive Rules for Capital Gains (Art 13 OECD MC) and for Taxes on Capital (Art 22 OECD MC) and their Relation to the other Distributive Rules of the OECD MC

Publikation: Beitrag in Buch/KonferenzbandBeitrag in Sammelwerk

OriginalspracheEnglisch
Titel des SammelwerksPRIORITY RULES IN TAX TREATIES – THE RELATION BETWEEN THE DIFFERENT DISTRIBUTIVE RULES IN THE OECD AND THE UN MODEL CONVENTION (2022)
VerlagIBFD
Seiten339 - 363
PublikationsstatusVeröffentlicht - 2023

Zitat