The Relevance of Article 6(4) of the OECD and UN Models

Josef Schuch; Nathalia Araujo Lage E Oliveira Costa

doi:10.59403/evjkyy004

The Relevance of Article 6(4) of the OECD and UN Models

Josef Schuch
, Nathalia Araujo Lage E Oliveira Costa

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	4
Seiten	81-94
ISBN (elektronisch)	9789087228491, 9789087228507
ISBN (Print)	9789087228484
DOIs	https://doi.org/10.59403/evjkyy004
Publikationsstatus	Veröffentlicht - 2023

Publikationsreihe

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

Zugriff auf Dokument

10.59403/evjkyy004

Zitat

Schuch, J., & Araujo Lage E Oliveira Costa, N. (2023). The Relevance of Article 6(4) of the OECD and UN Models. 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. 81-94). IBFD. https://doi.org/10.59403/evjkyy004

Schuch, Josef ; Araujo Lage E Oliveira Costa, Nathalia. / The Relevance of Article 6(4) 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 Szudoczky. Amsterdam : IBFD, 2023. S. 81-94 (WU - Tax Law and Policy Series, Band 28).

@inproceedings{d1fdf51f7fe84e9d9a886a9c21684ade,

title = "The Relevance of Article 6(4) of the OECD and UN Models",

author = "Josef Schuch and \{Araujo Lage E Oliveira Costa\}, Nathalia",

year = "2023",

doi = "10.59403/evjkyy004",

language = "English",

isbn = "9789087228484",

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

publisher = "IBFD",

pages = "81--94",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",

booktitle = "Priority Rules in Tax Treaties",

}

Schuch, J & Araujo Lage E Oliveira Costa, N 2023, The Relevance of Article 6(4) of the OECD and UN Models. 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. 81-94. https://doi.org/10.59403/evjkyy004

The Relevance of Article 6(4) of the OECD and UN Models. / Schuch, Josef; Araujo Lage E Oliveira Costa, Nathalia.
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. 81-94 (WU - Tax Law and Policy Series, Band 28).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - The Relevance of Article 6(4) of the OECD and UN Models

AU - Schuch, Josef

AU - Araujo Lage E Oliveira Costa, Nathalia

PY - 2023

Y1 - 2023

U2 - 10.59403/evjkyy004

DO - 10.59403/evjkyy004

M3 - Contribution to conference proceedings

SN - 9789087228484

T3 - WU - Tax Law and Policy Series

SP - 81

EP - 94

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 -

Schuch J, Araujo Lage E Oliveira Costa N. The Relevance of Article 6(4) of the OECD and UN Models. 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. 81-94. (WU - Tax Law and Policy Series, Band 28). doi: 10.59403/evjkyy004