What is the scope of the concept of " income " in article 16 of the OECDModel ? Andy Cools Electrónico
By: Cools, Andy
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Material type: 
ArticlePublisher: 2017Subject(s): JEFES DE EMPRESA | HONORARIOS PROFESIONALES | SALARIOS | RENTA | IMPUESTOS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
In:
Bulletin for International Taxation v. 71, n. 3 - 4, March / April2017Summary: The author examines the scope of article 16 of the OECD Model and specifically considers what items of income should be regarded as being directors' fees.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| IEF | BIT/2017/3/4-7 (Browse shelf) | Available | BIT/2017/3/4-7 |
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
The author examines the scope of article 16 of the OECD Model and specifically considers what items of income should be regarded as being directors' fees.
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