Conflicts of Qualification under Article 23A(4)

Vera Hellebrandt

Conflicts of Qualification under Article 23A(4)

Institute for Austrian and International Tax Law

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 Art. 23 OECD Model Convention
Editors	Georg Kofler, Michael Lang , Pasquale Pistone , Alexander Rust , Josef Schuch, Karoline Spies, Claus Staringer
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	4
Pages	99-122
ISBN (Electronic)	9789087228002, 9789087228019
ISBN (Print)	9789087227999
Publication status	Published - 2022

Publication series

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

Cite this

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title = "Conflicts of Qualification under Article 23A(4)",

author = "Vera Hellebrandt",

year = "2022",

language = "English",

isbn = "9789087227999",

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

publisher = "IBFD",

pages = "99--122",

editor = "Georg Kofler and \{Michael Lang\} and \{Pasquale Pistone\} and \{Alexander Rust\} and Josef Schuch and Karoline Spies and \{Claus Staringer\}",

booktitle = "Exemption Method and Credit Method",

}

Conflicts of Qualification under Article 23A(4). / Hellebrandt, Vera.
Exemption Method and Credit Method: The Application of Art. 23 OECD Model Convention. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam: IBFD, 2022. p. 99-122 (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(4)

AU - Hellebrandt, Vera

PY - 2022

Y1 - 2022

M3 - Contribution to conference proceedings

SN - 9789087227999

T3 - WU - Tax Law and Policy Series

SP - 99

EP - 122

BT - Exemption Method and Credit Method

A2 - Kofler, Georg

A2 - , Michael Lang

A2 - , Pasquale Pistone

A2 - , Alexander Rust

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - , Claus Staringer

PB - IBFD

CY - Amsterdam

ER -