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Die Bedeutung des originär innerstaatlichen Rechts für die Auslegung von Doppelbesteuerungsabkommen : (Art. 3 Abs. 2 OECD-MA)

Lang, Michael - In: Aussensteuerrecht, Doppelbesteuerungsabkommen und …, (pp. 283-304). 1997

Persistent link: https://www.econbiz.de/10001297077

Zeitliche Zurechnung bei der DBA-Anwendung

Lang, Michael - In: Unternehmen Steuern : Festschrift für Hans Flick zum …, (pp. 895-904). 1997

Persistent link: https://www.econbiz.de/10001298703

Base erosion and profit shifting (BEPS) : the proposals to revise the OECD model convention

Lang, Michael (ed.); Pistone, Pasquale (ed.); … - Viennese Symposium on International Tax Law <22., 2015, … - 2016 - 1. Auflage 2016

Persistent link: https://www.econbiz.de/10011431390

Transfer pricing and intangibles : current developments, relevant issues and possible solutions

Lang, Michael (ed.); Storck, Alfred (ed.); … - 2019

Persistent link: https://www.econbiz.de/10012059924

BEPS Action 6 : introducing an antiabuse rule in tax treaties

Lang, Michael - 2014

The OECD's public discussion draft ‘BEPS Action 6: Preventing the Granting of Treaty Benefits in Inappropriate Circumstances' proposed a series of rules for the OECD model. The draft for Article X, ‘‘Entitlement to Benefits,'' the first five paragraphs of which are described therein as...

Persistent link: https://www.econbiz.de/10010422301