DBA-Kommentar

Achatz, Internationales Steuerrecht, DStJG 36 (2013); Andresen/Holtrichter, Aussetzung der Verhandlung über im Verständigungsverfahren befindliche Verrechnungspreisfälle im finanzgerichtlichen Verfahren, IStR 2020 S. 59; Avery Jones, Place of Effective Management as a Residence Tie-Braker, BIT 2005 S. 20; Baker, The Expression: Center of Vital Interest in Art. 4 (2) of the OECD Model Convention in: Maisto, Residence of Individuals under Taxt Treaties and EC Law, 2010, S. 167; Beretta, Italy - Tax Residence of Individuals in Italy: The Availability of a Permanent Home, ET 2018 S. 170; Beretta, Italy – The Notions of “Beneficial Ownership” and “Place of Effective Management” in Respect of a Passive Holding Company, ET 2017 S. 256; Beretta, Italy - Tax Residence of Individuals in Italy: The Determination of the Notion of Centre of Vital Interests, ET 2015 S. 391; Blum/Seiler, Preventing Treaty Abuse, Wien 2016; Burgstaller/Haslinger, Place of Effective Management as a Tie-Breaker-Rule – Concept Developments and Prospects, Intertax 2014 S. 376; Cadet, Die Behandlung der teiltransparenten Personengesellschaft in Frankreich, IWB 2/20...