The Resource La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE

La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE

Label
La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE
Title
La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE
Creator
Subject
Language
eng
Summary
The author analyses the term employer of Art. 15(2)(b) OECD Model Convention. He describes the developments in the OECD Commentary and the effect for Swiss tax treaties, the avoidance of double taxation and the applications for Art. 5 of the OECD Model Convention (permanent establishment)
Citation source
In: IFF Forum für Steuerrecht. - St. Gallen. - (2012),
http://library.link/vocab/creatorName
Danon, R.J
Geographic coverage
Europe
Language note
French
http://library.link/vocab/subjectName
  • OECD Model
  • employer
  • avoidance of double taxation
  • PE
Label
La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE
Instantiates
Publication
Label
La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE
Publication

Library Locations

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