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
Resource Information
The item Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- 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
- 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
- Label
- Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Article-15-of-the-OECD-Model--the-183-day-rule/g1fdNqO3QBQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Article-15-of-the-OECD-Model--the-183-day-rule/g1fdNqO3QBQ/">Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Article-15-of-the-OECD-Model--the-183-day-rule/g1fdNqO3QBQ/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Article-15-of-the-OECD-Model--the-183-day-rule/g1fdNqO3QBQ/">Article 15 of the OECD Model : the 183-day rule and the meaning of 'not a resident' in cases of hybrid partnerships</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
