The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes

Journal article


Publication Details

Author(s): Ismer R, Jescheck C
Journal: Intertax
Publication year: 2017
Volume: 45
Journal issue: 5
Pages range: 382-390
ISSN: 0165-2826
Language: English


FAU Authors / FAU Editors

Ismer, Roland Prof. Dr.
Lehrstuhl für Steuerrecht und Öffentliches Recht
Jescheck, Christoph
Lehrstuhl für Steuerrecht und Öffentliches Recht


How to cite

APA:
Ismer, R., & Jescheck, C. (2017). The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes. Intertax, 45(5), 382-390.

MLA:
Ismer, Roland, and Christoph Jescheck. "The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes." Intertax 45.5 (2017): 382-390.

BibTeX: 

Last updated on 2018-19-04 at 03:57