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, Gilda Federico, 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, W David, W. Null

Risultato della ricerca: Contributo in rivistaArticolo in rivista

Abstract

The article focuses on the interpretation of Article 15(2) of the OECD Model Convention concerning the remuneration of non resident employers
Lingua originaleEnglish
pagine (da-a)503-521
Numero di pagine19
RivistaBULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Stato di pubblicazionePubblicato - 2000

Keywords

  • OEC
  • Residence

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