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.0051781 (discussed by G. Poppe, aOok niet-concurentievergoeding los van arbeidscontract is opzegvergoedinga, F iscale Actualiteit, 2000, no. 20, pp. ... seen as aother similar remunerationa for the purposes of Art. 15 of the OECD Model (F.P.G. Ptitgens, WFR 1999, op. cit., p. ... regular employment income concept (Section 225 and 226 ITEPA 2003); Employment Income Manual, para, 00513 and para.
|Title||:||Income from International Private Employment|
|Publisher||:||IBFD - 2006|