References

• 2015BEPS Action 6: Tax Treaty Abuse51 cited
• 2019The Meaning of the Principal Purpose Test: One Ring to Bind Them All?44 cited
• 2016Some Reflections on the Saving Clause35 cited
• 2004Conflicts of Attribution of Income Involving Trusts under the OECD Model Convention: The Possible Impact of the OECD Partnership Report34 cited
• 2006Chapter 3 A Tax Treaty Perspective: Special Issues26 cited
• 2005The Observations on the OECD Commentaries in the Interpretation of Tax Treaties15 cited
• 2010Exemption and Tax Credit in German Tax Treaties – Policy and Reality15 cited
• 2014Germany's Tax Treaty Negotiation Policy14 cited
• 2020Tax Treaty Interpretation After BEPS13 cited
• 1984Hybrid Science, Medium Vigor1 cited

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