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"
de Broe, Luc; Avery Jones, John F.; Ellis, Maarten; van Raad, Kees; Le Gall, Jean-Pierre; Torrione, Henri; Vann, Richard; Miyatake, Toshio; Roberts, Sidney; Goldberg, Sanford; +6 more...Strobl, Jakob; Killius, Juergen; Maisto, Guglielmo; Guiliani, Federico; Ward, David; and Wiman, Bertil
(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, 54 (10).
pp. 503-521.
ISSN 0007-4624
| Item Type | Article |
|---|---|
| Departments | Law School |
| Date Deposited | 27 Jan 2009 11:38 |
| URI | https://researchonline.lse.ac.uk/id/eprint/6938 |