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The Tie Breaker for Dual Resident Companies (Art. 4 para. 3 OECD MC), the Holding-Period for Intercompany Dividends (Art. 10 para. 2 OECD MC) and the Modifications to Art. 13 para. 4 OECD MC
Tumpel, M.
(Speaker)
Bräumann, P.
(Speaker)
Institute of Tax Management
Activity
:
Talk or presentation
›
Contributed talk
›
science-to-science
Period
19 Jun 2015
Event title
22st Viennese Symposium on International Tax Law
Event type
Conference
Location
Austria
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Fields of science
502 Economics
502038 Taxation
JKU Focus areas
Social and Economic Sciences (in general)