Minimum Holding Periods (Articles 10(2) and 13(4) OECD MC)

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationAnti-Abuse-Rules and Tax Treaties
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of PublicationAlphen aan den Rijn
PublisherWolters Kluwer
Pages83-94
ISBN (Electronic)9789403520681, 9789403520780
ISBN (Print)9789403526584
Publication statusPublished - 2024

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