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~person:"Avella, Francesco"
~person:"Reinarz, Peter"
~subject:"Kapitalertragsteuer"
~subject:"Tax law"
~type_genre:"Aufsatz in Zeitschrift"
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Search: subject_exact:"Abkommen zur Vermeidung der Doppelbesteuerung"
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Avella, Francesco
Reinarz, Peter
Smith, Andrew M. C.
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Using EU law to interpret undefined tax treaty terms : article 31(3)(c) of the Vienna Convention on the Law of Treaties and Article 3(2) of the OECD Model Convention
Avella, Francesco
- In:
World tax journal : WTJ
4
(
2012
)
2
,
pp. 95-124
Persistent link: https://www.econbiz.de/10009630361
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2
Taxation of private investment income under the second business tax reform
Reinarz, Peter
;
Schmid, Christoph Oliver
- In:
Derivatives & financial instruments
10
(
2008
)
5
,
pp. 215-219
Persistent link: https://www.econbiz.de/10003773975
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