Research output per year
Research output per year
Collaborations and top research areas from the last five years
Recent external collaboration on country/territory level. Dive into details by clicking on the dots or
Publications
- 3 Chapter in edited volume
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Method Article and Allocation Conflicts
Staringer, C. & Luo, X., 2022, Exemption Method and Credit Method: the application of article 23 of the OECD model. Kofler, G., Lang, M., Pistone, P., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). Amsterdam: IBFD, p. 21-48 (WU - Tax Law and Policy Series, Vol. 24).Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Implementing the Multilateral Instrument in the People’s Republic of China
Luo, X. & Li, N., 2021, The Implementation and Lasting Effects of the Multilateral Instrument. Kofler, G., Lang, M., Owens, J., Pistone, P., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). Amsterdam : IBFD, p. 305-326 (WU - Tax Law and Policy Series, Vol. 21).Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: (Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses)
Rust, A., Capristano Cardoso, G. & Luo, X., 2021, Taxes Covered under Article 2 of the OECD Model: The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. Kofler, G., Pistone, P., Rust, A., Schuch, J., Spies, K. & Staringer, C. (eds.). Amsterdam: IBFD, p. 263-288 (WU - Tax Law and Policy Series; No. 19).Publication: Chapter in book/Conference proceeding › Chapter in edited volume
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Credit Method, maximum credit, tax sparing
Klokar, M. (Speaker) & Luo, X. (Speaker)
27 Jan 2023Activity: Talk or presentation › Science to professionals/public
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Tax Treaty Application Beyond the Scope of Art 2 OECD Model Convention1982 and 2017 (Non-Discrimination, Mutual Agreement, Mutual Assistance)
Rust, A. (Contributor), Capristano Cardoso, G. (Contributor) & Luo, X. (Contributor)
15 Jun 2020Activity: Talk or presentation › Science to science
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Tax Treaty Application beyond the Scope of Article 2 OECD Model Convention 1982 and 2017 (Mutual Agreement, Non-Discrimination, Mutual Assistance)
Rust, A. (Contributor), Capristano Cardoso, G. (Contributor) & Luo, X. (Contributor)
15 Jun 2020Activity: Talk or presentation › Science to science
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Tax Treaty Application Beyond the Scope of Art.2 OECD MC 1982 and 2017: The Scope of Mutual Agreement, Non-Discrimination and Mutual Assistance Clauses
Rust, A. (Contributor), Capristano Cardoso, G. (Contributor) & Luo, X. (Contributor)
15 Jun 2020Activity: Talk or presentation › Science to science