Conflicts of Qualification under Article 23A(1) and Article 23B(1)

Francois Barreau; Rita Julien

doi:10.59403/3cbfx2z003

Conflicts of Qualification under Article 23A(1) and Article 23B(1)

Francois Barreau
, Rita Julien

Research Institute for International Taxation

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

Original language	English
Title of host publication	Exemption Method and Credit Method
Subtitle of host publication	The Application of Article 23 of the OECD Model
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	3
Pages	49 - 98
Number of pages	49
ISBN (Electronic)	9789087228002, 9789087228019
ISBN (Print)	9789087227999
DOIs	https://doi.org/10.59403/3cbfx2z003
Publication status	Published - 2022

Publication series

Series	WU - Tax Law and Policy Series
Volume	24
ISSN	2451-8360

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10.59403/3cbfx2z003

Cite this

Barreau, Francois ; Julien, Rita. / Conflicts of Qualification under Article 23A(1) and Article 23B(1). Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Amsterdam : IBFD, 2022. pp. 49 - 98 (WU - Tax Law and Policy Series, Vol. 24).

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title = "Conflicts of Qualification under Article 23A(1) and Article 23B(1)",

author = "Francois Barreau and Rita Julien",

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language = "English",

isbn = "9789087227999",

series = "WU - Tax Law and Policy Series",

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Conflicts of Qualification under Article 23A(1) and Article 23B(1). / Barreau, Francois; Julien, Rita.
Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam: IBFD, 2022. p. 49 - 98 (WU - Tax Law and Policy Series, Vol. 24).

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

TY - GEN

T1 - Conflicts of Qualification under Article 23A(1) and Article 23B(1)

AU - Barreau, Francois

AU - Julien, Rita

PY - 2022

Y1 - 2022

UR - https://katalog.wu.ac.at/permalink/f/13fv1nh/WUW_alma51132736070003337

UR - https://permalink.obvsg.at/wuw/AC16789447

U2 - 10.59403/3cbfx2z003

DO - 10.59403/3cbfx2z003

M3 - Contribution to conference proceedings

SN - 9789087227999

T3 - WU - Tax Law and Policy Series

SP - 49

EP - 98

BT - Exemption Method and Credit Method

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

PB - IBFD

CY - Amsterdam

ER -

Conflicts of Qualification under Article 23A(1) and Article 23B(1)

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