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
  • 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
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • OECD Model
  • OECD Model Commentaries
  • employment income
  • working abroad
  • 183 days rule
  • case law
  • secondment
  • PE
Label
Cross-border short-term employment
Instantiates
Publication
Note
20140919
Other control number
bit_2014_08_o2_1.html
Label
Cross-border short-term employment
Publication
Note
20140919
Other control number
bit_2014_08_o2_1.html

Library Locations

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