The Resource 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary

'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary

Label
'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
Title
'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
Creator
Subject
Language
eng
Summary
This article examines whether the different methods of interpretation of the term employer are in line with Art. 15 of the OECD Model, and, analyses the proposed changes and amendments as to whether their implications could already be derived from the existing version of the OECD Model or the OECD Commentary
Citation source
In: Intertax. - The Hague. - Vol. 33 (2005),
http://library.link/vocab/creatorName
Burgstaller, E
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • 183 days rule
  • employment income
  • OECD Model
Label
'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
Instantiates
Publication
Label
'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
Publication

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