The Notion of “Tax” According to Art 2 OECD Model Convention 1982 and 2017

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationTaxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes
Editors Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer
Place of PublicationAmsterdam
PublisherIBFD
Pages1 - 24
ISBN (Print)978-90-8722-671-8
Publication statusPublished - 2021

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