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"
K Law (General)
Publisher: International Bureau of Fiscal Documentation (IBFD)
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http://www.ibfd.org/portal/Pro... (external link)
http://eprints.lse.ac.uk/6938/ (external link)