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

Activity: Talk or presentationInvited talkunknown

Period17 Jun 2016
Event title22nd Viennese Symposium on International Tax Law on "Base Erosion and Profit Shiftering (BEPS): The Proposals to Revise the OECD Model Convention"
Event typeConference
LocationAustriaShow on map

Fields of science

  • 502 Economics
  • 502038 Taxation

JKU Focus areas

  • Social and Economic Sciences (in general)