@inbook{2eddc53b8ec54c6d9045f9ae6cdef19e,
title = "Industry-Specific Taxes and Article 2 OECD Model Convention 1982 and 2917",
author = "{P{\'e}rez Jarpa}, Crist{\'o}bal",
year = "2021",
language = "English",
isbn = "978-90-8722-671-8",
volume = "19",
series = "European and International Tax Law and Policy Series (WU)",
publisher = "International Bureau of Fiscal Documentation (IBFD)",
pages = "201--237",
editor = "Michael Lang",
booktitle = "Taxes Covered Under Article 2 of the OECD Model",
address = "Netherlands",
}