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

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
Creator
Subject
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
Instantiates
Publication
Label
International hiring-out of labour : identifying and taxing genuine and abusive scenarios
Publication

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