The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021)

Christian Knotzer

doi:10.59403/evjkyy007

The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021)

Christian Knotzer

Österreichisches und Internationales Steuerrecht

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

Originalsprache	Englisch
Titel des Sammelwerks	Priority Rules in Tax Treaties
Untertitel des Sammelwerks	The Relationship between the Different Distributive Rules in the OECD and the UN Models
Herausgeber*innen	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Erscheinungsort	Amsterdam
Verlag	IBFD
Kapitel	7
Seiten	161-227
ISBN (elektronisch)	9789087228491
ISBN (Print)	9789087228484
DOIs	https://doi.org/10.59403/evjkyy007
Publikationsstatus	Veröffentlicht - 2023

Publikationsreihe

Reihe	WU - Tax Law and Policy Series
Band	28
ISSN	2451-8360

Zugriff auf Dokument

10.59403/evjkyy007

Andere Dateien und Links

WU Bibliotheksbestand (Online Ressource)

Zitat

Knotzer, C. (2023). The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021). in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer, & R. Szudoczky (Hrsg.), Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models (S. 161-227). IBFD. https://doi.org/10.59403/evjkyy007

Knotzer, Christian. / The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021). Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models. Hrsg. / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Rita Szudoczky. Amsterdam : IBFD, 2023. S. 161-227 (WU - Tax Law and Policy Series, Band 28).

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title = "The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021)",

author = "Christian Knotzer",

year = "2023",

doi = "10.59403/evjkyy007",

language = "English",

isbn = "9789087228484",

series = "WU - Tax Law and Policy Series",

publisher = "IBFD",

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Knotzer, C 2023, The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021). in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies, C Staringer & R Szudoczky (Hrsg.), Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models. IBFD, Amsterdam, WU - Tax Law and Policy Series, Bd. 28, S. 161-227. https://doi.org/10.59403/evjkyy007

The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021). / Knotzer, Christian.
Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models. Hrsg. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Amsterdam: IBFD, 2023. S. 161-227 (WU - Tax Law and Policy Series, Band 28).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021)

AU - Knotzer, Christian

PY - 2023

Y1 - 2023

UR - https://katalog.wu.ac.at/permalink/f/a6s4vv/WUW_alma51143616260003337

U2 - 10.59403/evjkyy007

DO - 10.59403/evjkyy007

M3 - Contribution to conference proceedings

SN - 9789087228484

T3 - WU - Tax Law and Policy Series

SP - 161

EP - 227

BT - Priority Rules in Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - IBFD

CY - Amsterdam

ER -

Knotzer C. The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021). in Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, Szudoczky R, Hrsg., Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models. Amsterdam: IBFD. 2023. S. 161-227. (WU - Tax Law and Policy Series, Band 28). doi: 10.59403/evjkyy007