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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"

By Luc de Broe, John F. Avery Jones, Maarten Ellis, Kees van Raad, Jean-Pierre Le Gall, Henri Torrione, Richard Vann, Toshio Miyatake, Sidney Roberts, Sanford Goldberg, Jakob Strobl, Juergen Killius, Guglielmo Maisto, Federico Guiliani, David Ward and Bertil Wiman
Topics: K Law (General)
Publisher: International Bureau of Fiscal Documentation (IBFD)
Year: 2000
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Provided by: LSE Research Online
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