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

Michael Gleiss

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

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

Originalsprache	Englisch
Titel des Sammelwerks	PRIORITY RULES IN TAX TREATIES – THE RELATION BETWEEN THE DIFFERENT DISTRIBUTIVE RULES IN THE OECD AND THE UN MODEL CONVENTION (2022)
Verlag	IBFD
Publikationsstatus	Angenommen/Im Druck - 2022

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title = "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",

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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. / Gleiss, Michael.

PRIORITY RULES IN TAX TREATIES – THE RELATION BETWEEN THE DIFFERENT DISTRIBUTIVE RULES IN THE OECD AND THE UN MODEL CONVENTION (2022). IBFD, 2022.

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Sammelwerk

TY - CHAP

T1 - 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

AU - Gleiss, Michael

PY - 2022

Y1 - 2022

M3 - Chapter in edited volume

BT - PRIORITY RULES IN TAX TREATIES – THE RELATION BETWEEN THE DIFFERENT DISTRIBUTIVE RULES IN THE OECD AND THE UN MODEL CONVENTION (2022)

PB - IBFD

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