Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

Ioana-Felicia Rosca; Alexander Rust

Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

Ioana-Felicia Rosca
, Alexander Rust

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Tax Treaties and Procedural Law
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of Publication	Wien
Publisher	Linde Verlag
Chapter	5
Pages	107 - 134
ISBN (Electronic)	9789087226480, 9789087226497
ISBN (Print)	9789087226497
Publication status	Published - 2020

Austrian Classification of Fields of Science and Technology (ÖFOS)

505004 Financial law

Access to Document

https://research.ibfd.org/#/doc?url=/document/ttp_c05

Cite this

Rosca, I.-F., & Rust, A. (2020). Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), Tax Treaties and Procedural Law (pp. 107 - 134). Linde Verlag. https://research.ibfd.org/#/doc?url=/document/ttp_c05

Rosca, Ioana-Felicia ; Rust, Alexander. / Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. Tax Treaties and Procedural Law. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Wien : Linde Verlag, 2020. pp. 107 - 134

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author = "Ioana-Felicia Rosca and Alexander Rust",

year = "2020",

language = "English",

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pages = "107 -- 134",

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Rosca, I-F & Rust, A 2020, Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (eds), Tax Treaties and Procedural Law. Linde Verlag, Wien, pp. 107 - 134. <https://research.ibfd.org/#/doc?url=/document/ttp_c05>

Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application. / Rosca, Ioana-Felicia; Rust, Alexander.
Tax Treaties and Procedural Law. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Wien: Linde Verlag, 2020. p. 107 - 134.

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - Articles 10(2) and 11(2) of the OECD Model Tax Convention: Direct Applicability, Refund and the Competence of Competent Authorities to Settle the Mode of Application

AU - Rosca, Ioana-Felicia

AU - Rust, Alexander

PY - 2020

Y1 - 2020

M3 - Chapter in edited volume

SN - 9789087226497

SP - 107

EP - 134

BT - Tax Treaties and Procedural Law

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - Linde Verlag

CY - Wien

ER -