Credit Method and Different Taxes on Income and on Capital

Michael Lang; Cristian Camilo Rodriguez Pena

doi:10.59403/3cbfx2z007

Credit Method and Different Taxes on Income and on Capital

Michael Lang
, Cristian Camilo Rodriguez Pena

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	7
Pages	191-208
Number of pages	18
ISBN (Electronic)	9789087228002, 9789087228019
ISBN (Print)	9789087227999
DOIs	https://doi.org/10.59403/3cbfx2z007
Publication status	Published - 30 Dec 2022

Publication series

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

Austrian Classification of Fields of Science and Technology (ÖFOS)

505022 Tax law

Access to Document

10.59403/3cbfx2z007

Cite this

Lang, Michael ; Rodriguez Pena, Cristian Camilo. / Credit Method and Different Taxes on Income and on Capital. 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. 191-208 (WU - Tax Law and Policy Series, Vol. 24).

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Credit Method and Different Taxes on Income and on Capital. / Lang, Michael; Rodriguez Pena, Cristian Camilo.
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. 191-208 (WU - Tax Law and Policy Series, Vol. 24).

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

TY - GEN

T1 - Credit Method and Different Taxes on Income and on Capital

AU - Lang, Michael

AU - Rodriguez Pena, Cristian Camilo

PY - 2022/12/30

Y1 - 2022/12/30

U2 - 10.59403/3cbfx2z007

DO - 10.59403/3cbfx2z007

M3 - Contribution to conference proceedings

SN - 9789087227999

T3 - WU - Tax Law and Policy Series

SP - 191

EP - 208

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 -