The "closed system" of the provisions on income from employment in the OECD Model

Name: The "closed system" of the provisions on income from employment in the OECD Model
SKU: et070104::061ETSPPV
Price: 45.00 EUR

Pötgens, F.P.G.

The "closed system" of the provisions on income from employment in the OECD Model

Journal

Author

Pötgens, F.P.G.

Country

OECD

Published Date

1 July 2001

Issue

European Taxation 2001 (Volume 41), No. 7

In this article the author discusses the closed system represented by Article 15 et seq. of the OECD Model and the interrelationship of the tax treaty provisions covering income from employment.

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The "closed system" of the provisions on income from employment in the OECD Model