The Resource Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'

Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'

Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
Title
Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
Creator
Subject
Language
eng
Summary
Article 15(2) of the OECD Model is important in taxing employment income in regard to a short-term assignment of employees and the hiring-out of labour. This article examines the object and purpose of the 183-day rule, when the remuneration is paid by, or on behalf of, an employer and when borne by a permanent establishment
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 67 (2013),
http://library.link/vocab/creatorName
Dziurdz, K
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • PE
  • employment income
  • hiring-out of labour
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
Instantiates
Publication
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'borne by a permanent establishment'
Publication

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