The Resource Trends in taxing employees

Trends in taxing employees

Label
Trends in taxing employees
Title
Trends in taxing employees
Creator
Subject
Language
eng
Summary
The OECD released two drafts of commentary changes that would impact the application of article 15 OECD Model (income from employment). They address the issues of employee stock options and "hiring-out of labour". This paper examines both proposed amendments
Citation source
Bound in: Tax treaty policy and development. - Wien : Linde Verlag, 2005 ; p. 391-410
http://library.link/vocab/creatorName
Wimetalova, L
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD Model
  • employment income
  • employee stock options
  • hiring-out of labour
  • 183 days rule
  • cross-border worker
Label
Trends in taxing employees
Publication

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