Original language | English |
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Title of host publication | Taxes 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 Publication | Amsterdam |
Publisher | IBFD |
Pages | 1 - 24 |
ISBN (Print) | 978-90-8722-671-8 |
Publication status | Published - 2021 |
The Notion of “Tax” According to Art 2 OECD Model Convention 1982 and 2017
Publication: Chapter in book/Conference proceeding › Chapter in edited volume