The Relation between Article 12A and Article 12B of the UN Model (2021) and the Other Distributive Rules of the UN Model (2021)

Christian Knotzer

Publication: Chapter in book/Conference proceedingChapter in edited volume

Original languageEnglish
Title of host publicationPriority Rules in Tax Treaties
EditorsGeorg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of PublicationAmsterdam
PublisherIBFD
Pages161-227
ISBN (Electronic)9789087228491
ISBN (Print)9789087228484
Publication statusPublished - 2023

Publication series

SeriesWU - Tax Law and Policy Series
Volume28
ISSN2451-8360

Cite this