INTERNATIONAL - ARTICLE 15(2)(B) OF THE OECD MODEL: PROBLEMS ARISING FROM THE RESIDENCE REQUIREMENT FOR CERTAIN TYPES OF EMPLOYERS - The author analyses on a case-by-case basis the problems that can arise with respect to Art. 15(2)(b) of the OECD Model if the employer is a tax-exempt entity, a fiscally transparent partnership or a dual resident company.
Year of publication: |
2002
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Authors: | Pötgens, Frank P.G. |
Published in: |
European taxation : official journal of the Confédération Fiscale Européenne. - Amsterdam : Bureau, ISSN 0014-3138, ZDB-ID 2042150. - Vol. 42.2002, 6-7, p. 214-227
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