Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2017

Cristobal Perez Jarpa

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationTaxes Covered under Article 2 of the OECD Model
Subtitle of host publicationThe Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Place of PublicationAmsterdam
PublisherIBFD
Pages201 - 238
ISBN (Electronic)9789087226725, 9789087226732
ISBN (Print)9789087226718
Publication statusPublished - 2021

Publication series

SeriesWU - Tax Law and Policy Series
Volume19
ISSN2451-8360

Cite this