The Resource Rent-a-star : the purpose of Article 17(2) of the OECD Model

Rent-a-star : the purpose of Article 17(2) of the OECD Model

Label
Rent-a-star : the purpose of Article 17(2) of the OECD Model
Title
Rent-a-star : the purpose of Article 17(2) of the OECD Model
Creator
Subject
Language
  • eng
  • eng
Summary
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: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 56 (2002),
http://library.link/vocab/creatorName
  • Molenaar, D
  • Grams, H
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • entertainer
  • sportsperson
Label
Rent-a-star : the purpose of Article 17(2) of the OECD Model
Instantiates
Publication
Note
20021106
Other control number
bifd100202.pdf
Label
Rent-a-star : the purpose of Article 17(2) of the OECD Model
Publication
Note
20021106
Other control number
bifd100202.pdf

Library Locations

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