'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
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The work 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
Resource Information
The work 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary
- Language
- eng
- Summary
- This article examines whether the different methods of interpretation of the term employer are in line with Art. 15 of the OECD Model, and, analyses the proposed changes and amendments as to whether their implications could already be derived from the existing version of the OECD Model or the OECD Commentary
- Citation source
- In: Intertax. - The Hague. - Vol. 33 (2005),
- Geographic coverage
- International
- Language note
- English
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Context of 'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD CommentaryWork of
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/resource/lPASGrX54l4/" typeof="CreativeWork http://bibfra.me/vocab/lite/Work"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/lPASGrX54l4/">'Employer' issues in Article 15(2) of the OECD Model Convention - proposals to amend the OECD Commentary</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
