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

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
Creator
Subject
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
Instantiates
Publication
Label
Belgian Ruling Commission's opinion on the concept of "employer" within the meaning of article 15 of the OECD Model
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...