The Role of and the Relationship between the Distributive Rules in Tax Treaties

Stefano Castagna

doi:10.59403/evjkyy001

The Role of and the Relationship between the Distributive Rules in Tax Treaties

Stefano Castagna

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	1
Seiten	1-16
ISBN (elektronisch)	9789087228484, 9789087228507
ISBN (Print)	9789087228484
DOIs	https://doi.org/10.59403/evjkyy001
Publikationsstatus	Veröffentlicht - 2023

Publikationsreihe

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

Zugriff auf Dokument

10.59403/evjkyy001

Zitat

Castagna, S. (2023). The Role of and the Relationship between the Distributive Rules in Tax Treaties. in G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. S., 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. 1-16). IBFD. https://doi.org/10.59403/evjkyy001

Castagna, Stefano. / The Role of and the Relationship between the Distributive Rules in Tax Treaties. 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. 1-16 (WU - Tax Law and Policy Series, Band 28).

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title = "The Role of and the Relationship between the Distributive Rules in Tax Treaties",

author = "Stefano Castagna",

year = "2023",

doi = "10.59403/evjkyy001",

language = "English",

isbn = "9789087228484",

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

publisher = "IBFD",

pages = "1--16",

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

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Castagna, S 2023, The Role of and the Relationship between the Distributive Rules in Tax Treaties. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, KS, 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. 1-16. https://doi.org/10.59403/evjkyy001

The Role of and the Relationship between the Distributive Rules in Tax Treaties. / Castagna, Stefano.
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. 1-16 (WU - Tax Law and Policy Series, Band 28).

Publikation: Beitrag in Buch/Konferenzband › Beitrag in Konferenzband

TY - GEN

T1 - The Role of and the Relationship between the Distributive Rules in Tax Treaties

AU - Castagna, Stefano

PY - 2023

Y1 - 2023

U2 - 10.59403/evjkyy001

DO - 10.59403/evjkyy001

M3 - Contribution to conference proceedings

SN - 9789087228484

T3 - WU - Tax Law and Policy Series

SP - 1

EP - 16

BT - Priority Rules in Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - , Karoline Spies

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - IBFD

CY - Amsterdam

ER -

Castagna S. The Role of and the Relationship between the Distributive Rules in Tax Treaties. in Kofler G, Lang M, Pistone P, Rust A, Schuch J, KS, 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. 1-16. (WU - Tax Law and Policy Series, Band 28). doi: 10.59403/evjkyy001