The Resource Belgium interprets employment article of OECD Model Tax Treaty

Belgium interprets employment article of OECD Model Tax Treaty

Label
Belgium interprets employment article of OECD Model Tax Treaty
Title
Belgium interprets employment article of OECD Model Tax Treaty
Creator
Subject
Language
eng
Summary
Belgian tax authorities have issued a commentary on article 15 (the employment article) of the OECD model income tax treaty, defining the scope of, and terms used in, article 15 in line with the OECD guidelines and Belgian case law
Citation source
In: Tax notes international. - Arlington. - Vol. 39 (2005),
http://library.link/vocab/creatorName
De Baere, R
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • employment income
  • 183 days rule
  • case law
  • employee stock options
Label
Belgium interprets employment article of OECD Model Tax Treaty
Instantiates
Publication
Label
Belgium interprets employment article of OECD Model Tax Treaty
Publication

Library Locations

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