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"
BFD
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De Broe, Luc
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Jones, John F. Avery
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Ellis, Maarten
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van Raad, Kees
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Le Gall, Jean-Pierre
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Torrione, Henri
University of Fribourg
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Vann, Richard
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Miyatake, Toshio
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Roberts, Sidney
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Goldberg, Sanford
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Strobl, Jakob
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Killius, Juergen
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Maisto, Guglielmo
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Giuliani, Federico
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Ward, David A.
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Wiman, Bertil
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Published in:
- Bulletin for International Fiscal Documentation. - 2000, vol. 54, no. 10, p. 503-521
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Faculty
- Faculté de droit
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Department
- Département de droit international et droit commercial
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Language
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Classification
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Law, jurisprudence
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License
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License undefined
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Open access status
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green
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Persistent URL
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https://folia.unifr.ch/unifr/documents/320552
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