@inproceedings{30861db966424baa89a4083dc26e736d,
title = "The Relevance of Article 21(2) of the OECD and UN Models",
author = "Georg Kofler and Erika Scuderi",
year = "2023",
doi = "10.59403/evjkyy003",
language = "English",
isbn = "9789087228484",
series = "WU - Tax Law and Policy Series",
publisher = "IBFD",
pages = "53--80",
editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Akexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",
booktitle = "Priority Rules in Tax Treaties",
}