The Resource The allocation of severance payments under Article 15 of the OECD Model

The allocation of severance payments under Article 15 of the OECD Model

Label
The allocation of severance payments under Article 15 of the OECD Model
Title
The allocation of severance payments under Article 15 of the OECD Model
Creator
Subject
Language
eng
Summary
This paper deals with the cross-border tax treatment of severance payments. The remarks made in this context normally also apply to golden handshakes and other variations of this form of renumeration
Citation source
Bound in: A tax globalist. - Amsterdam : IBFD Publications, 2005 ; p. 105-128
http://library.link/vocab/creatorName
Pötgens, F.P.G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • severance payment
  • employment income
  • allocation of income
Label
The allocation of severance payments under Article 15 of the OECD Model
Instantiates
Publication
Label
The allocation of severance payments under Article 15 of the OECD Model
Publication

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