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Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.
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Income from International Private Employment, F. P. G. Pötgens
- Langue
- Année de publication
- 2006
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- Titre
- Income from International Private Employment
- Sous-titre
- An Analysis of Article 15 of the OECD Model
- Langue
- Anglais
- Auteurs
- F. P. G. Pötgens
- Éditeur
- IBFD
- Publié
- 2006
- Pages
- 1057
- Séries
- Mots clés
- Thématique juridique
- Description
- Considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD model. This book offers an analysis of these provisions as well as suggestions for improvements in the application and interpretation. It approaches the analysis from the perspective of five countries.