Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017

Josef Schuch; Shimeng Lan

doi:10.59403/4bn2sd006

Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017

Josef Schuch
, Shimeng Lan

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

Original language	English
Title of host publication	Taxes Covered under Article 2 of the OECD Model
Subtitle of host publication	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	6
Pages	115-142
ISBN (Electronic)	9789087226732, 9789087226725
ISBN (Print)	9789087226718
DOIs	https://doi.org/10.59403/4bn2sd006
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

Access to Document

10.59403/4bn2sd006

Cite this

Schuch, J., & Lan, S. (2021). Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 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. 115-142). IBFD. https://doi.org/10.59403/4bn2sd006

Schuch, Josef ; Lan, Shimeng. / Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 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. 115-142 (WU - Tax Law and Policy Series, Vol. 19).

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year = "2021",

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

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Schuch, J & Lan, S 2021, Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 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. 115-142. https://doi.org/10.59403/4bn2sd006

Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017. / Schuch, Josef; Lan, Shimeng.
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. 115-142 (WU - Tax Law and Policy Series, Vol. 19).

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

TY - GEN

T1 - Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 2017

AU - Schuch, Josef

AU - Lan, Shimeng

PY - 2021

Y1 - 2021

U2 - 10.59403/4bn2sd006

DO - 10.59403/4bn2sd006

M3 - Contribution to conference proceedings

SN - 9789087226718

T3 - WU - Tax Law and Policy Series

SP - 115

EP - 142

BT - Taxes Covered under Article 2 of the OECD Model

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 -

Schuch J, Lan S. Identical or Substantially Similar Taxes According to Article 2(4) OECD Model Convention 1982 and 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. 115-142. (WU - Tax Law and Policy Series, Vol. 19). doi: 10.59403/4bn2sd006