The Resource Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA

Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA

Label
Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA
Title
Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA
Creator
Subject
Language
  • ger
  • eng
Summary
Rent-a-star : the purpose of Article 17(2) of the OECD Model. Examination of the "limited" and "unlimited" approaches of Art. 17(2) of the OECD Model. The main question addressed is: what is fair and necessary regarding Art. 17(2) - the limited approach of the 1977 Commentary or the unlimited taxing right of the 1987 OECD Report and the 1992 Commentary?
Citation source
In: Internationale Wirtschafts-Briefe. - Herne. - (2002)
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
International
Language note
German
http://library.link/vocab/subjectName
  • entertainer
  • sportsperson
Label
Rent-A-Star - Zum Sinn und Zweck des Art. 17 Abs. 2 OECD-MA
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2002/G-I/IWB/24_1195-1212.zip
Publication
Note
20030107

Library Locations

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