haku: @journal_id 523 / yhteensä: 381
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| Tekijä: | Berg, M. G. J. van den |
| Otsikko: | Some problems of application and interpretation of the 183-day rule in the OECD model |
| Lehti: | European Taxation
1996 : VOL. 36:7, p. 228-232 |
| Asiasana: | OECD EUROPE NETHERLANDS LEGISLATION |
| Kieli: | eng |
| Tiivistelmä: | Article 15 of the OECD Model Convention 1977/1992-1995 determines in general that remuneration derived by a resident of a Contracting State as to the employment shall be taxable only in that state unless the employment is exercised in the other Contracting State. There are, however, an exception to the rule. This article examines to what extent the Netherlands and some other OECD member countries apply the "days of physical presence" method with respect to the exception, the 183-day rule, in their tax treaties. |
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