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