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
Resource Information
The item La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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)
- Language
- eng
- 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
- 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
- Label
- La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE
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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/La-notion-demployeur-au-sens-de-lart.-152b/UIESjs9WgN4/" 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/La-notion-demployeur-au-sens-de-lart.-152b/UIESjs9WgN4/">La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE</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/La-notion-demployeur-au-sens-de-lart.-152b/UIESjs9WgN4/" 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/La-notion-demployeur-au-sens-de-lart.-152b/UIESjs9WgN4/">La notion d'employeur au sens de l'art. 15(2)(b) MC OCDE</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>
