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

Ismer R, Jescheck C (2017)

Publication Language: English

Publication Type: Journal article

Publication year: 2017

Journal

Intertax Kluwer Law International

Book Volume: 45

Pages Range: 382-390

Journal Issue: 5

Authors with CRIS profile

Roland Ismer Lehrstuhl für Steuerrecht und Öffentliches Recht Christoph Jescheck 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.

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