Journal article


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


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



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 Convered) 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 Convered) and the Rise of New Taxes." Intertax 45.5 (2017): 382-390.

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