Tax Sparing

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	Exemption Method and Credit Method
Subtitle of host publication	The Application of Article 23 of the OECD Model
Editors	Georg Kofler et al.
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	8
Pages	211-264
ISBN (Electronic)	9789087228002, 9789087228019
ISBN (Print)	9789087227999
Publication status	Published - 2022
Event	28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation” - WU, Vienna, Austria Duration: 14 Jun 2021 → …

Conference	28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation”
Country/Territory	Austria
City	Vienna
Period	14/06/21 → …

Access to Document

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title = "Tax Sparing",

author = "Pasquale Pistone and {Ferreira Liotti}, Belisa",

year = "2022",

language = "English",

isbn = "9789087227999",

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

publisher = "IBFD",

pages = "211--264",

editor = "{Georg Kofler et al.}",

booktitle = "Exemption Method and Credit Method",

note = "28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation” ; Conference date: 14-06-2021",

}

Pistone, P & Ferreira Liotti, B 2022, Tax Sparing. in GKEA (ed.), Exemption Method and Credit Method: The Application of Article 23 of the OECD Model. IBFD, Amsterdam, WU - Tax Law and Policy Series, vol. 24, pp. 211-264, 28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation”, Vienna, Austria, 14/06/21. <https://research.ibfd.org/#/doc?url=/collections/emc/html/emc_c08.html>

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