Quotation Gleiss, Michael. 2022. The Different Distributive Rules for Capital Gains (Art 13 OECD MC) and for Taxes on Capital (Art 22 OECD MC) and their Relation to the other Distributive Rules of the OECD MC. 29th Viennese Symposium on International Tax Law, WU Wien, Wien, Österreich, 13.06-13.06.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Paper presented at an academic conference or symposium
Language German
Title The Different Distributive Rules for Capital Gains (Art 13 OECD MC) and for Taxes on Capital (Art 22 OECD MC) and their Relation to the other Distributive Rules of the OECD MC
Event 29th Viennese Symposium on International Tax Law, WU Wien
Year 2022
Date 13.06-13.06
Country Austria
Location Wien

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Gleiss, Michael (Details)
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Institute for Austrian and International Tax Law IN (Details)
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