Christoph Jescheck

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Lehrstuhl für Steuerrecht und Öffentliches Recht
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Abstract

Journal

Taxes on Digital Services and the Substantive Scope of Application of Tax Treaties: Pushing the Boundaries of Article 2 of the OECD Model? (2018) Ismer R, Jescheck C Journal article The Substantive Scope of Tax Treaties in a Post-BEPS World: Article 2 OECD MC (Taxes Covered) and the Rise of New Taxes (2017) Ismer R, Jescheck C Journal article Der sachliche Anwendungsbereich von DBA in einer Welt nach BEPS: Art. 2 OECD-MA (Unter das Abkommen fallende Steuern) und die Einführung neuer Steuern (Übersetzung) (2017) Ismer R, Jescheck C Journal article