The Resource Article 15 of the OECD Model : the 183-day rule and the meaning of employer'

Article 15 of the OECD Model : the 183-day rule and the meaning of employer'

Label
Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
Title
Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
Creator
Subject
Language
eng
Summary
Article 15(2) of the OECD Model - the 183 day rule - is important in taxing employment income in relation to the short-term assignment of employees and the hiring-out of labour. If the 183-day rule applies, the income is taxable only in the residence state and, therefore, it is exempt in the source state in which the employment is exercised. Article 15(2) requires that the remuneration is paid by, or on behalf of, an employer who is not a resident of the source state and that the remuneration is not borne by a permanent establishment which the employer has in the source state. It is unclear whether the term "employer" in Article 15(2) refers to a domestic law meaning of "employer" or whether it has an autonomous meaning. In 2010 the OECD updated its Commentary on Article 15 by including extensive explanations of when services are provided in the exercise of an employment and to whom such services are rendered. This article examines what impact the OECD Commentary 2010 has on the interpretation of the 183-rule and the meaning of "employer"
Citation source
In: British tax review. - London. - (2013),
http://library.link/vocab/creatorName
Dziurdź, K
Geographic coverage
  • OECD
  • International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • 183 days rule
  • employer
  • employment income
  • residence
  • treaty interpretation
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
Instantiates
Publication
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of employer'
Publication

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