Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State

Guglielmo Maisto; B Luc De; J John Avery; E Maarten; R Kees; G Jean Pierre Le; T Henri; V Richard; M Toshio; R Sidney; G Sanford; S Null; K Juergen; Gilda Federico; W David; W. Null

Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State

Guglielmo Maisto
, B Luc De
, J John Avery
, E Maarten
, R Kees
, G Jean Pierre Le
, T Henri
, V Richard
, M Toshio
, R Sidney
, G Sanford
, S Null
, K Juergen
, Gilda Federico
, W David
, W. Null

Università Cattolica del Sacro Cuore

Research output: Contribution to journal › Article

Abstract

The article focuses on the interpretation of Article 15(2) of the OECD Model Convention concerning the remuneration of non resident employers

Original language	English
Pages (from-to)	503-521
Number of pages	19
Journal	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Publication status	Published - 2000

Keywords

OEC
Residence

Cite this

Maisto, G., Luc De, B., John Avery, J., Maarten, E., Kees, R., Jean Pierre Le, G., Henri, T., Richard, V., Toshio, M., Sidney, R., Sanford, G., Null, S., Juergen, K., Federico, G., David, W., & Null, W. (2000). Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State. BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 503-521.

@article{88c8c0ac8e194b42a3579a1c0a79a8b4,

title = "Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State",

abstract = "The article focuses on the interpretation of Article 15(2) of the OECD Model Convention concerning the remuneration of non resident employers",

keywords = "OEC, Residence, OEC, Residence",

author = "Guglielmo Maisto and \{Luc De\}, B and \{John Avery\}, J and E Maarten and R Kees and \{Jean Pierre Le\}, G and T Henri and V Richard and M Toshio and R Sidney and G Sanford and S Null and K Juergen and Gilda Federico and W David and W. Null",

year = "2000",

language = "English",

pages = "503--521",

journal = "BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation - IBFD Publications BV:HJE Wenckebachweg 210, 1096 AS Amsterdam Netherlands:011 31 20 5540100, EMAIL: [email protected], INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",

}

Maisto, G, Luc De, B, John Avery, J, Maarten, E, Kees, R, Jean Pierre Le, G, Henri, T, Richard, V, Toshio, M, Sidney, R, Sanford, G, Null, S, Juergen, K, Federico, G, David, W & Null, W 2000, 'Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State', BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, pp. 503-521.

TY - JOUR

T1 - Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State

AU - Maisto, Guglielmo

AU - Luc De, B

AU - John Avery, J

AU - Maarten, E

AU - Kees, R

AU - Jean Pierre Le, G

AU - Henri, T

AU - Richard, V

AU - Toshio, M

AU - Sidney, R

AU - Sanford, G

AU - Null, S

AU - Juergen, K

AU - Federico, Gilda

AU - David, W

AU - Null, W.

PY - 2000

Y1 - 2000

N2 - The article focuses on the interpretation of Article 15(2) of the OECD Model Convention concerning the remuneration of non resident employers

AB - The article focuses on the interpretation of Article 15(2) of the OECD Model Convention concerning the remuneration of non resident employers

KW - OEC

KW - Residence

KW - OEC

KW - Residence

UR - http://hdl.handle.net/10807/23597

M3 - Article

SN - 0007-4624

SP - 503

EP - 521

JO - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

JF - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

ER -

Interpretation of Article 15(2)(b) of the OECD Model Convention: “Remuneration Paid by, or on Behalf of, an Employer Who is not a Resident of the Other State

Abstract

Keywords

Other files and links

Fingerprint

Cite this