Diverted profits taxes and article 2 of the OECD model convention 2017

Claus Staringer; Martha Caziero

Diverted profits taxes and article 2 of the OECD model convention 2017

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

Original language	English
Title of host publication	Taxes covered under article 2 of the OECD model
Subtitle of host publication	The scope of tax treaties in a dynamic global environment of newly created taxes
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer
Publisher	IBFD
Chapter	7
Pages	143-166
Number of pages	24
ISBN (Electronic)	9789087226725, 9789087226732
ISBN (Print)	9789087226718
Publication status	Published - Feb 2021
Externally published	Yes

Access to Document

https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf

Cite this

Staringer, C., & Caziero, M. (2021). Diverted profits taxes and article 2 of the OECD model convention 2017. In G. Kofler, M. Lang, P. Pistone, A. Rust, J. Schuch, K. Spies, & C. Staringer (Eds.), Taxes covered under article 2 of the OECD model: The scope of tax treaties in a dynamic global environment of newly created taxes (pp. 143-166). IBFD. https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf

Staringer, Claus ; Caziero, Martha. / Diverted profits taxes and article 2 of the OECD model convention 2017. Taxes covered under article 2 of the OECD model: The scope of tax treaties in a dynamic global environment of newly created taxes. editor / Georg Kofler ; Michael Lang ; Pasquale Pistone ; Alexander Rust ; Josef Schuch ; Karoline Spies ; Claus Staringer. IBFD, 2021. pp. 143-166

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title = "Diverted profits taxes and article 2 of the OECD model convention 2017",

author = "Claus Staringer and Martha Caziero",

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month = feb,

language = "English",

isbn = "9789087226718",

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editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer",

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Staringer, C & Caziero, M 2021, Diverted profits taxes and article 2 of the OECD model convention 2017. in G Kofler, M Lang, P Pistone, A Rust, J Schuch, K Spies & C Staringer (eds), Taxes covered under article 2 of the OECD model: The scope of tax treaties in a dynamic global environment of newly created taxes. IBFD, pp. 143-166. <https://www.ibfd.org/sites/default/files/2021-08/20_007_Taxes_Covered_under_Article_2_of_the_OECD_Model_final_web.pdf>

Diverted profits taxes and article 2 of the OECD model convention 2017. / Staringer, Claus; Caziero, Martha.
Taxes covered under article 2 of the OECD model: The scope of tax treaties in a dynamic global environment of newly created taxes. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer. IBFD, 2021. p. 143-166.

Research output: Chapter in Book/Report/Conference proceeding › Chapter › Scientific

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AU - Caziero, Martha

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BT - Taxes covered under article 2 of the OECD model

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A2 - Schuch, Josef

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PB - IBFD

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