Staringer, Claus, Caziero, Martha. 2021. Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017. In: Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes, Hrsg. Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer, 143-0. Amsterdam: IBFD.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Chapter in edited volume |
| Language | English |
| Title | Diverted Profits Taxes and Article 2 of the OECD Model Convention 2017 |
| Title of whole publication | Taxes Covered under Article 2 of the OECD Model. The Scope of Tax Treaties in a Dynamic Global Environment of Newly Created Taxes |
| Editor | Kofler/Lang/Pistone/Rust/Schuch/Spies/Staringer |
| Page from | 143 |
| Page to | 0 |
| Location | Amsterdam |
| Publisher | IBFD |
| Year | 2021 |
| URL | https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf |
| ISBN | 978-90-8722-672-5 |
| Open Access | N |
Associations
- People
- Staringer, Claus (Details)
- Caziero, Martha (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Corporate Tax Group AB (Details)
- Research Institute for International Taxation FI (Details)
- Competence Center for Sustainability Transformation and Responsibility WE (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5206 Financial law (Details)