Anti-Abuse Rules and Tax Treaties: Dual Resident Entities

Daniel Blum; Franz Wallig

Anti-Abuse Rules and Tax Treaties: Dual Resident Entities

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

Original language	English
Title of host publication	Anti-Abuse Rules and Tax Treaties
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of Publication	Alphen aan den Rijn
Publisher	Wolters Kluwer
Chapter	3
Pages	45-82
ISBN (Electronic)	9789403520681, 9789403520780
ISBN (Print)	9789403526584
Publication status	Published - 2024

Bibliographical note

The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.

Dual Resident Entities (Art 4 (3) OECD Model Convention)
Blum, D. (Speaker) & Wallig, F. (Speaker)
12 Jun 2023
Activity: Talk or presentation › Science to science

Cite this

@inproceedings{d40ff254c48541cc91a9be1993f68f26,

title = "Anti-Abuse Rules and Tax Treaties: Dual Resident Entities",

author = "Daniel Blum and Franz Wallig",

note = "The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.",

year = "2024",

language = "English",

isbn = "9789403526584",

pages = "45--82",

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 = "Anti-Abuse Rules and Tax Treaties",

publisher = "Wolters Kluwer",

}

Anti-Abuse Rules and Tax Treaties: Dual Resident Entities. / Blum, Daniel ; Wallig, Franz.
Anti-Abuse Rules and Tax Treaties. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Alphen aan den Rijn: Wolters Kluwer, 2024. p. 45-82.

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

TY - GEN

T1 - Anti-Abuse Rules and Tax Treaties: Dual Resident Entities

AU - Blum, Daniel

AU - Wallig, Franz

N1 - The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.

PY - 2024

Y1 - 2024

M3 - Contribution to conference proceedings

SN - 9789403526584

SP - 45

EP - 82

BT - Anti-Abuse Rules and 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 - Wolters Kluwer

CY - Alphen aan den Rijn

ER -

Anti-Abuse Rules and Tax Treaties: Dual Resident Entities

Bibliographical note

Activities

Dual Resident Entities (Art 4 (3) OECD Model Convention)

Cite this