Income from Third States and the "Other Income" Provision

Frank Potgens

Income from Third States and the "Other Income" Provision

Frank Potgens

Research output: Chapter in Book / Report / Conference proceeding › Chapter › Academic

Original language	English
Title of host publication	Revisiting Article 21 (Other Income) of the OECD Model
Editors	Guglielmo Maisto
Place of Publication	Amsterdam
Publisher	International Bureau of Fiscal Documentation (IBFD)
Chapter	8
Pages	107-142
Number of pages	36
ISBN (Electronic)	9789087229092, 9789087229108
ISBN (Print)	9789087229085
Publication status	Published - 2024

Publication series

Name	EC and International Tax Law Series
Publisher	IBFD
Volume	21
ISSN (Print)	1574-969X
ISSN (Electronic)	2589-8868

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Cite this

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title = "Income from Third States and the {"}Other Income{"} Provision",

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year = "2024",

language = "English",

isbn = "9789087229085",

series = "EC and International Tax Law Series",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

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editor = "Guglielmo Maisto",

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Income from Third States and the "Other Income" Provision. / Potgens, Frank.
Revisiting Article 21 (Other Income) of the OECD Model. ed. / Guglielmo Maisto. Amsterdam: International Bureau of Fiscal Documentation (IBFD), 2024. p. 107-142 (EC and International Tax Law Series; Vol. 21).

Research output: Chapter in Book / Report / Conference proceeding › Chapter › Academic

TY - CHAP

T1 - Income from Third States and the "Other Income" Provision

AU - Potgens, Frank

PY - 2024

Y1 - 2024

UR - https://www.ibfd.org/shop/book/revisiting-article-21-other-income-oecd-model

UR - https://doi.org/10.59403/qgcwxf

M3 - Chapter

SN - 9789087229085

T3 - EC and International Tax Law Series

SP - 107

EP - 142

BT - Revisiting Article 21 (Other Income) of the OECD Model

A2 - Maisto, Guglielmo

PB - International Bureau of Fiscal Documentation (IBFD)

CY - Amsterdam

ER -

Income from Third States and the "Other Income" Provision

Publication series

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