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

Mario Riedl

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

Mario Riedl

Institute for Austrian and International Tax Law

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

Original language	English
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

Cite this

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The Notion of “Tax” According to Art 2 OECD Model Convention 1982 and 2017. / Riedl, Mario.
Taxes Covered under Article 2 of the OECD Model - The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes. ed. / Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer. Amsterdam: IBFD, 2021. p. 1 - 24.

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

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

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