The Resource Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
Resource Information
The item Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model 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 Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model 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
- The author discusses a recently published ruling of the Belgian Ruling Commission on a number of implementation measures contained in article 15 of the OECD Model (2010), in particular, whether substance should prevail over form in defining the concept of "employer" for the purposes of article 15, as well as the "by or on behalf of" criterion
- Language
- eng
- Label
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Title
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Language
- eng
- Summary
- The author discusses a recently published ruling of the Belgian Ruling Commission on a number of implementation measures contained in article 15 of the OECD Model (2010), in particular, whether substance should prevail over form in defining the concept of "employer" for the purposes of article 15, as well as the "by or on behalf of" criterion
- Citation source
- In: European taxation. - Amsterdam. - Vol. 55 (2015),
- http://library.link/vocab/creatorName
- Cools, A
- Geographic coverage
-
- European Union
- Europe
- Language note
- English
- http://library.link/vocab/subjectName
-
- OECD Model
- substance over form
- case law
- ruling
- employer
- Label
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
- Label
- Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
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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/Belgian-Ruling-Commissions-opinion-on-the/3khlQ_dBH-U/" 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/Belgian-Ruling-Commissions-opinion-on-the/3khlQ_dBH-U/">Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model</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/Belgian-Ruling-Commissions-opinion-on-the/3khlQ_dBH-U/" 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/Belgian-Ruling-Commissions-opinion-on-the/3khlQ_dBH-U/">Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model</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>
