The Resource Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax

Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax

Label
Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
Title
Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
Creator
Subject
Language
eng
Summary
After discussing the scope of Art. 15 OECD Model in delineation to the other distributive rules dealing with income from employment, this paper explores the concept of employment, which payments can arise out of an employment relationship based on Austrian law and whether they fall under Art. 15. Peculiar payments made and/or borne by a third party are also taken into account. It then analyses which state may tax, and to what amount, the pieces of income identified to fall under Art. 15
Citation source
Bound in: Source versus residence in international tax law. - Wien : Linde, 2005 ; p. 205-252
http://library.link/vocab/creatorName
Praschl, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • OECD Model
  • tax treaty
  • source principle of taxation
  • residence principle of taxation
Label
Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
Instantiates
Publication
Label
Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
Publication

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