International: Article 15 of the OECD Model Convention on "income from employment" and its undefined terms

• Autores: Bernard Peeters
• Localización: European taxation, ISSN 0014-3138, Vol. 44, Nº. 2-3, 2004, págs. 72-82
• Idioma: inglés
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• Resumen

  • This article looks at a number of terms used in Art. 15 of the OECD Model that are not defined in the Model itself and makes a comparative study of the interpretation given in various jurisdictions