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
Resource Information
The item Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- 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
- Language
- eng
- 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
- 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
- Label
- Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax
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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-Tax-Convention-on/6Fi7r-e8qKc/" 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-Tax-Convention-on/6Fi7r-e8qKc/">Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax</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-Tax-Convention-on/6Fi7r-e8qKc/" 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-Tax-Convention-on/6Fi7r-e8qKc/">Article 15 of the OECD Model Tax Convention on Income from Employment - income from employment and attribution of the right to tax</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>
