Commentary on the Introduction, Art. 1 (Persons Covered), Art. 3(2) (Interpretation), Art. 21 (Other Income, Art. 23 OECD MC (Methods for the Elimination of Double Taxation) and Art. 24 OECD-MC (Non-Discrimination)

Alexander Rust, Ekkehart Reimer

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationKlaus Vogel on Double Taxation Conventions
Editors Ekkehart Reimer/Alexander Rust
Place of PublicationThe Netherlands
PublisherKluwer Law International
Pages1 ff - 1734
ISBN (Print)9789041122988
Publication statusPublished - 2015

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law
  • 505029 International law
  • 505003 European law

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