The Resource The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention

The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention

Label
The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention
Title
The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention
Creator
Subject
Language
eng
Summary
The author considers the Netherlands interpretation of the term "employer" by looking at its definition, summarizing recent Netherlands judicial interpretations of the term and providing an overview of the OECD's comments on Art. 15 of the OECD Model Convention, and, finally, reviews the current approach of the Netherlands Ministry of Finance regarding this issue
Citation source
In: European taxation. - Amsterdam. - Vol. 45 (2005),
http://library.link/vocab/creatorName
Vries, H. de
Geographic coverage
  • European Union
  • Europe
Language note
English
http://library.link/vocab/subjectName
  • treaty interpretation
  • non-resident
  • working abroad
Label
The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention
Instantiates
Publication
Label
The Netherlands interpretation of the term "employer" in art. 15 of the OECD Model Convention
Publication

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