The Resource Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!

Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!

Label
Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!
Title
Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!
Creator
Subject
Language
eng
Summary
To understand the differences resulting from the update of the 2010 Commentary on Article 15 one has to take into account all measures which have been initiated in the last quarter of a century especially to curb the problems involved regarding the international hiring-out of labour. Whereas at the beginning the aim was to curb abusive scenarios only within time various difficulties have led to the result that all kind of cross-border employments have to be examined with regard to whether an employment relationship exists and who the real employer for the purpose of Article 15(2) is. The aim of this paper is to analyse to what extent the proposed revised commentary achieves its objective, which was originally meant to be combating the abusive international hiring-out of labour
http://library.link/vocab/creatorName
Goeydeniz, S
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
IFA Research Paper
http://library.link/vocab/subjectName
  • cross-border transaction
  • hiring-out of labour
Label
Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!
Instantiates
Publication
Extent
51 p.
Label
Tax implications on the international hiring-out of labour / Hiring-out of labour - still the poor relation in double tax conventions?!
Publication
Extent
51 p.

Library Locations

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