Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017

Claus Staringer; Martha Caziero

Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	7
Pages	143-166
ISBN (Electronic)	9789087226725 , 9789087226732
ISBN (Print)	9789087226718
Publication status	Published - 2021

Publication series

Series	WU - Tax Law and Policy Series
Volume	19
ISSN	2451-8360

Austrian Classification of Fields of Science and Technology (ÖFOS)

505004 Financial law

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Staringer, C., & Caziero, M. (2021). Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes (pp. 143-166). IBFD. https://research.ibfd.org/#/doc?url=/document/tca_c07

Staringer, Claus ; Caziero, Martha. / Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. Amsterdam : IBFD, 2021. pp. 143-166 (WU - Tax Law and Policy Series, Vol. 19).

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author = "Claus Staringer and Martha Caziero",

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language = "English",

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

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Staringer, C & Caziero, M 2021, Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (eds), Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. IBFD, Amsterdam, WU - Tax Law and Policy Series, vol. 19, pp. 143-166. <https://research.ibfd.org/#/doc?url=/document/tca_c07>

Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. / Staringer, Claus ; Caziero, Martha.
Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. Amsterdam: IBFD, 2021. p. 143-166 (WU - Tax Law and Policy Series, Vol. 19).

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017

AU - Staringer, Claus

AU - Caziero, Martha

PY - 2021

Y1 - 2021

UR - https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf

UR - https://permalink.obvsg.at/wuw/AC16168915

M3 - Chapter in edited volume

SN - 9789087226718

T3 - WU - Tax Law and Policy Series

SP - 143

EP - 166

BT - Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes

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 -

Staringer C , Caziero M. Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. In Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, editors, Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. Amsterdam: IBFD. 2021. p. 143-166. (WU - Tax Law and Policy Series, Vol. 19).

Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017

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Austrian Classification of Fields of Science and Technology (ÖFOS)

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