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), Art. 24 OECD-MC (Non-Discrimination) and Art. 29 (Entitlement to Benefits)

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationKlaus Vogel on Double Taxation Conventions
EditorsEkkehart Reimer, Alexander Rust
Place of PublicationAlphen aan den Rijn
PublisherWolters Kluwer Law & Business
Edition4.
ISBN (Print)9789041160553, 9789041160546
Publication statusPublished - 2020

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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