The Resource Article 16 of the OECD Model : a plea to extend the scope of the ratione personae

Article 16 of the OECD Model : a plea to extend the scope of the ratione personae

Label
Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
Title
Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
Creator
Subject
Language
eng
Summary
In this article, the author presents arguments to extend the scope of the ratione personae of article 16 of the OECD Model beyond that of non-executive directors to include other directors
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 70 (2016), no. 10 ; p. 558-575
http://library.link/vocab/creatorName
Cools, A
Geographic coverage
  • International
  • OECD
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • employment income
  • directors' fees
  • treaty interpretation
  • corporate governance
  • allocation of taxing rights
Label
Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
Instantiates
Publication
Label
Article 16 of the OECD Model : a plea to extend the scope of the ratione personae
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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