The Resource Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships

Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships

Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
Title
Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
Creator
Subject
Language
eng
Summary
Article 15(2) of the Organisation of Economic Co-operation & Development (OECD) Model is important in taxing employment income from a shortterm assignment of employees and the hiring-out of labour. This article examines whether, for purposes of the 183-day rule, the employer needs to be a resident of a state and how conflicts regarding the employer status of hybrid partnerships can be solved
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 41 (2013),
http://library.link/vocab/creatorName
Dziurdź, K
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • 183 days rule
  • employment income
  • residence
  • partnership
  • hybrid entity
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
Instantiates
Publication
Label
Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
Publication

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