Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model)

Georg Kofler; Thomas Frenkenberger

Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model)

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

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

Bibliographical note

The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.

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Cite this

Kofler, Georg ; Frenkenberger, Thomas. / Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model). 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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Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model). / Kofler, Georg ; Frenkenberger, Thomas.
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 › Contribution to conference proceedings

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T1 - Indirect Transfers of Immovable Property, Shares, and Rights: (Article 13(4) OECD Model and Article 13(5)-(7) UN Model)

AU - Kofler, Georg

AU - Frenkenberger, Thomas

N1 - The chapters are revised and expanded versions of papers presented at the 30th Viennese Symposium on International Tax Law held on 12 June 2023 at Vienna University of Economics and Business.

PY - 2024

Y1 - 2024

M3 - Contribution to conference proceedings

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

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