Patrick Katzlmayr

University of Passau

Innstrasse 27

Passau, 94032

Germany

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Scholarly Papers (1)

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Compliance with the OECD Model Tax Convention: An Analysis of OECD and Non-Member Countries

Number of pages: 11 Posted: 23 Dec 2022 Last Revised: 10 Nov 2023
Markus Diller, Daniel Ehm, Patrick Katzlmayr and Johannes Lorenz
University of Passau, Passau University, University of Passau and Carl von Ossietzky University of Oldenburg
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Abstract:

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double taxation agreement, international tax policy, OECD, tax competition