@inbook{0e81c1063c5f4b3c9b44ef114cfd898d,
title = "Income fron Third States and the {"}Other Income{"} Provision",
author = "Frank Potgens",
year = "2024",
month = nov,
day = "4",
language = "English",
isbn = "978-90-8722-908-5",
volume = "21",
series = "EC and International Tax Law Series",
publisher = "International Bureau of Fiscal Documentation (IBFD)",
pages = "107--142",
editor = "Guglielmo Maisto",
booktitle = "Revisiting Article 21 (Other Income) of the OECD Model",
address = "Netherlands",
edition = "2024",
}