The Resource Cross-border short-term employment

Cross-border short-term employment

Label
Cross-border short-term employment
Title
Cross-border short-term employment
Creator
Subject
Language
eng
Summary
Seminar B of the 2013 International Fiscal Association Congress in Copenhagen examined the tax treatment of income from employment under article 15 of the OECD Model where an employee is present in the work state for not more than 183 days. This article summarizes some issues discussed in the Seminar
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 68 (2014),
http://library.link/vocab/creatorName
  • Dziurdź, K
  • Pötgens, F.P.G
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • employment income
  • working abroad
  • OECD Model
  • 183 days rule
  • OECD Model Commentaries
  • case law
  • secondment
  • PE
Label
Cross-border short-term employment
Publication

Library Locations

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