The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models

Rainer Borns; Alexander Rust

doi:10.59403/evjkyy

The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models

Rainer Borns
, Alexander Rust

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 Szudocky
Erscheinungsort	Amsterdam
Verlag	IBFD
Kapitel	11
Seiten	321-338
ISBN (elektronisch)	9789087228491, 9789087228507
ISBN (Print)	9789087228484
DOIs	https://doi.org/10.59403/evjkyy
Publikationsstatus	Veröffentlicht - 23 Aug. 2023

Publikationsreihe

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

Zugriff auf Dokument

10.59403/evjkyy

Zitat

Borns, R., & Rust, A. (2023). The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models. in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer, & R. Szudocky (Hrsg.), Priority Rules in Tax Treaties: The Relationship between the Different Distributive Rules in the OECD and the UN Models (S. 321-338). IBFD. https://doi.org/10.59403/evjkyy

Borns, Rainer ; Rust, Alexander. / The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models. 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 Szudocky. Amsterdam : IBFD, 2023. S. 321-338 (WU - Tax Law and Policy Series, Band 28).

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title = "The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models",

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year = "2023",

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Borns, R & Rust, A 2023, The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies, C Staringer & R Szudocky (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. 321-338. https://doi.org/10.59403/evjkyy

The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models. / Borns, Rainer; Rust, Alexander.
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 Szudocky. Amsterdam: IBFD, 2023. S. 321-338 (WU - Tax Law and Policy Series, Band 28).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models

AU - Borns, Rainer

AU - Rust, Alexander

PY - 2023/8/23

Y1 - 2023/8/23

U2 - 10.59403/evjkyy

DO - 10.59403/evjkyy

M3 - Contribution to conference proceedings

SN - 9789087228484

T3 - WU - Tax Law and Policy Series

SP - 321

EP - 338

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 - Szudocky, Rita

PB - IBFD

CY - Amsterdam

ER -

Borns R, Rust A. The Relation between Article 20 of the OECD and UN Models and the (other?) Distributive Rules of the OECD and UN Models. in Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, Szudocky 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. 321-338. (WU - Tax Law and Policy Series, Band 28). doi: 10.59403/evjkyy