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, L., Avery Jones, J. F., Ellis, M., van Raad, K., Le Gall, J., Torrione, H., Vann, R., Miyatake, T., Roberts, S., Goldberg, S., +6 more...Strobl, J., Killius, J., Maisto, G., Guiliani, F., Ward, D. & Wiman, B. (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), 503-521.