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

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

Facoltà di Economia e Giurisprudenza

Risultato della ricerca: Contributo in rivista › Articolo 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 originale	English
pagine (da-a)	503-521
Numero di pagine	19
Rivista	BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION
Stato di pubblicazione	Pubblicato - 2000

Keywords

OEC
Residence

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Maisto, G., Federico, 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., 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.

Maisto, Guglielmo ; Federico, Gilda ; 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 ; David, W ; Null, W. / 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. In: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION. 2000 ; pagg. 503-521.

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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 Gilda Federico 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 W David and W. Null",

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language = "English",

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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: info@ibfd.com, INTERNET: http://www.ibfd.com, Fax: 011 31 20 6208626",

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Maisto, G, Federico, 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, 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, pagg. 503-521.

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. / Maisto, Guglielmo; Federico, Gilda; 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; David, W; Null, W.

In: BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION, 2000, pag. 503-521.

Risultato della ricerca: Contributo in rivista › Articolo in rivista

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 - Federico, Gilda

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 - 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

SP - 503

EP - 521

JO - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

JF - BULLETIN FOR INTERNATIONAL FISCAL DOCUMENTATION

SN - 0007-4624

ER -