Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?

Journal article


Publication Details

Author(s): Ismer R, Jescheck C
Journal: Intertax
Publication year: 2018
Volume: 46
Journal issue: 6 & 7
Pages range: 573 - 578
ISSN: 0165-2826


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. (2018). Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model? Intertax, 46(6 & 7), 573 - 578.

MLA:
Ismer, Roland, and Christoph Jescheck. "Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model?" Intertax 46.6 & 7 (2018): 573 - 578.

BibTeX: 

Last updated on 2018-10-08 at 23:09

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