TY - CHAP TI - The definition of dividends, interest and capital gains under the Commentary Update 2014 AF - The OECD Model Convention and its Update 2014 PP - Vienna PB - Linde Verlag SP - 1 EP - 24 PY - 2015-01-01 AU - Schuch, Josef AU - Lang, Michael AU - Pistone, Pasquale AU - Rust, Alexander AU - Staringer, Claus ER -