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

Ismer R, Jescheck C (2018)

Publication Type: Journal article

Publication year: 2018

Journal

Intertax Kluwer Law International

Book Volume: 46

Pages Range: 573 - 578

Journal Issue: 6 & 7

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. (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.

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