The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

Pasquale Pistone; Siddhesh Rao; Jürgen Romstorfer

The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

Pasquale Pistone, Siddhesh Rao, Jürgen Romstorfer

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

Original language	English
Title of host publication	Priority Rules in Tax Treaties
Subtitle of host publication	The relation between the different distributive rules in the OECD and the UN Model Convention
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Place of Publication	Amsterdam
Publisher	IBFD
Chapter	9
Pages	265-292
ISBN (Electronic)	9789087228491, 9789087228507
ISBN (Print)	9789087228484
Publication status	Published - 2023

Publication series

Series	WU - Tax Law and Policy Series
Volume	28
ISSN	2451-8360

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Pistone, P., Rao, S., & Romstorfer, J. (2023). The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, C. Staringer, & R. Szudoczky (Eds.), Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention (pp. 265-292). IBFD.

Pistone, Pasquale ; Rao, Siddhesh ; Romstorfer, Jürgen. / The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer ; Rita Szudoczky. Amsterdam : IBFD, 2023. pp. 265-292 (WU - Tax Law and Policy Series, Vol. 28).

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Pistone, P , Rao, S & Romstorfer, J 2023, The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies, C Staringer & R Szudoczky (eds), Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. IBFD, Amsterdam, WU - Tax Law and Policy Series, vol. 28, pp. 265-292.

The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. / Pistone, Pasquale ; Rao, Siddhesh ; Romstorfer, Jürgen.
Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Amsterdam: IBFD, 2023. p. 265-292 (WU - Tax Law and Policy Series, Vol. 28).

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

TY - CHAP

T1 - The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

AU - Pistone, Pasquale

AU - Rao, Siddhesh

AU - Romstorfer, Jürgen

PY - 2023

Y1 - 2023

UR - https://www.ibfd.org/shop/book/priority-rules-tax-treaties?v=13228

M3 - Chapter in edited volume

SN - 9789087228484

T3 - WU - Tax Law and Policy Series

SP - 265

EP - 292

BT - Priority Rules in Tax Treaties

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - IBFD

CY - Amsterdam

ER -

Pistone P , Rao S , Romstorfer J. The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention. In Kofler G, Lang M, Pistone P, Rust A, Schuch J, Spies K, Staringer C, Szudoczky R, editors, Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. Amsterdam: IBFD. 2023. p. 265-292. (WU - Tax Law and Policy Series, Vol. 28).

The Relation between Article 16 OECD MC and the Other Distributive Rules of the OECD and the UN Model Convention

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