The Resource Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers

Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers

Label
Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
Title
Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
Creator
Subject
Language
eng
Summary
Analysis on a case-by-case basis of the problems that can arise with respect to Art. 15(2)(b) of the OECD Model if the employer is a tax-exempt entity, a fiscally transparant partnership or a dual resident company
Citation source
In: European taxation. - Amsterdam. - Vol. 42 (2002),
http://library.link/vocab/creatorName
Pötgens, F.P.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • residence
  • tax exempt company
  • partnership
  • dual residence
Label
Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
Instantiates
Publication
Label
Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers
Publication

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