The Resource International hiring-out of labour : identifying and taxing genuine and abusive scenarios
International hiring-out of labour : identifying and taxing genuine and abusive scenarios
Resource Information
The item International hiring-out of labour : identifying and taxing genuine and abusive scenarios represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
Resource Information
The item International hiring-out of labour : identifying and taxing genuine and abusive scenarios represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
- Summary
- This contribution deals with a decision of the Eastern Division of the Danish High Court of 6 April 2001 (confirmed by the Danish Supreme Court on 4 February 2003), which deals with the general subject of interpretation of tax treaties and the specific issue of how to define the term ''employer'' for purposes of applying Art. 15(2) of treaties based on the OECD Model Tax Convention
- Language
- eng
- Label
- International hiring-out of labour : identifying and taxing genuine and abusive scenarios
- Title
- International hiring-out of labour : identifying and taxing genuine and abusive scenarios
- Language
- eng
- Summary
- This contribution deals with a decision of the Eastern Division of the Danish High Court of 6 April 2001 (confirmed by the Danish Supreme Court on 4 February 2003), which deals with the general subject of interpretation of tax treaties and the specific issue of how to define the term ''employer'' for purposes of applying Art. 15(2) of treaties based on the OECD Model Tax Convention
- Citation source
- Bound in: A decade of case law. - Amsterdam : IBFD Publications, 2008 ; p. 57-87
- http://library.link/vocab/creatorName
-
- Ballancin, A
- Brockdorff, J
- Language note
- English
- http://library.link/vocab/subjectName
-
- treaty interpretation
- hiring-out of labour
- employer
- OECD Model
- case law
- Label
- International hiring-out of labour : identifying and taxing genuine and abusive scenarios
- Label
- International hiring-out of labour : identifying and taxing genuine and abusive scenarios
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-hiring-out-of-labour--identifying/zr1tKqGz9qs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-hiring-out-of-labour--identifying/zr1tKqGz9qs/">International hiring-out of labour : identifying and taxing genuine and abusive scenarios</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/International-hiring-out-of-labour--identifying/zr1tKqGz9qs/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/International-hiring-out-of-labour--identifying/zr1tKqGz9qs/">International hiring-out of labour : identifying and taxing genuine and abusive scenarios</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
