International: The "closed system" of the provisions on income from employment in the OECD Model

• Autores: F.P.G. Pötgens
• Localización: European taxation, ISSN 0014-3138, Vol. 41, Nº. 7-8, 2001, págs. 252-263
• Idioma: inglés
• Texto completo no disponible (Saber más ...)
• Resumen

  • In this article the author discusses the closed system represented by Article 15 et seq. of the OECD Model and the interrelationship of the tax treaty provisions covering income from employment.