Exemption Method with Proviso Safeguarding Progression

Publication: Chapter in book/Conference proceedingContribution to conference proceedings

Original languageGerman
Title of host publicationExemption Method and Credit Method
Subtitle of host publicationThe Application of Article 23 of the OECD Model
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of PublicationAmsterdam
PublisherIBFD
Chapter9
Pages265-298
ISBN (Electronic)9789087228002, 9789087228019
ISBN (Print)9789087227999
Publication statusPublished - Dec 2022

Publication series

SeriesWU - Tax Law and Policy Series
Volume24
ISSN2451-8360

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