Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary)

Rita Szudoczky; Ruth Wamuyu Maina

Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary)

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

Original language	English
Title of host publication	Anti-Abuse Rules and Tax Treaties
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of Publication	Alphen aan den Rijn
Publisher	Wolters Kluwer
ISBN (Electronic)	9789403520681, 9789403520780
ISBN (Print)	9789403526584
Publication status	Published - 2024

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Szudoczky, Rita ; Maina, Ruth Wamuyu. / Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary). Anti-Abuse Rules and Tax Treaties. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Rita Szudoczky. Alphen aan den Rijn : Wolters Kluwer, 2024.

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Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary). / Szudoczky, Rita ; Maina, Ruth Wamuyu.
Anti-Abuse Rules and Tax Treaties. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Alphen aan den Rijn: Wolters Kluwer, 2024.

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

TY - CHAP

T1 - Harmful Tax Competition and Special Tax Regimes and Tax Treaties (Article 1 Paragraphs 85 Et Seq. OECD Model Commentary)

AU - Szudoczky, Rita

AU - Maina, Ruth Wamuyu

PY - 2024

Y1 - 2024

M3 - Chapter in edited volume

SN - 9789403526584

BT - Anti-Abuse Rules and Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - Wolters Kluwer

CY - Alphen aan den Rijn

ER -