International: Article 15(2)(b) of the OECD Model : problems arising from the residence requirement for certain types of employers

• Autores: F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 42, Nº. 6-7, 2002, págs. 214-227
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • Analysis on a case-by-case basis of the problems that can arise with respect to Art. 15(2)(b) of the OECD Model if the employer is a tax-exempt entity, a fiscally transparant partnership or a dual resident company.