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

Risultato della ricerca: Contributo in rivistaArticolo

Abstract

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

Keywords

  • OEC
  • Residence

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