Limitation on Benefits: "Qualified Persons" - Article X(1) and (2) of the OECD Model

Rita Szudoczky, Petra Koch

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationBase erosion and profit shifting: the proposals to revise the OECD Model Convention
Editors Michael Lang, Alexander Rust, Josef Schuch, Claus Staringer
Place of PublicationVienna
PublisherLinde Verlag
Pages219 - 245
Publication statusPublished - 2016

Austrian Classification of Fields of Science and Technology (ÖFOS)

  • 505004 Financial law

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