Research output per year
Research output per year
Publications
Search results
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2024
Anti-Abuse Rules and Tax Treaties: Dual Resident Entities
Blum, D. & Wallig, F., 2024, Anti-Abuse Rules and Tax Treaties. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Alphen aan den Rijn: Wolters Kluwer, p. 45-82Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings
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Subsequent Agreements and Tax Treaty Interpretation
Blum, D. & Krenn, D., 2024, Tax Treaty Interpretation in Light of the Vienna Convention on the Law of Treaties. Kofler , G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K., Staringer, C. & Szudoczky, R. (eds.). Kluwer Law International, p. 131-163Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings
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2023
The Relevance of Article 7(4) of the OECD Model
Blum, D. & Barbosa Moura, M. H., Sept 2023, Priority Rules in Tax Treaties. Lang, M., Blum, D., Kofler, G., Staringer, C., Pistone, P., Rust, A. & Szudoczky, R. (eds.). Amsterdam: IBFD, p. 17-52 (WU - Tax Law and Policy Series, Vol. 28).Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings