Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	OP 323-A/2006/8/9-8 The " D " Case against the Netherlands and the ECJ's decision	OP 323-A/2006/8/9-9 VAT on internationally traded services and intangibles	OP 323-A/2007/1-1 Source taxation of cross - border intellectual supplies	OP 323-A/2007/11-1 Proposed changes to the commentary on Art. 15(2) of the OECD Model and their effect on the interpretation of " employer " for treaty purposes	OP 323-A/2007/11-2 New tax rules in Denmark	OP 323-A/2007/11-3 The US experience with the estate tax and its implications for wealth transfer taxation in Latin America	OP 323-A/2007/1-2 Article 19(2)	Next

There are no comments for this item.

Biblioteca del Instituto de Estudios Fiscales

Proposed changes to the commentary on Art. 15(2) of the OECD Model and their effect on the interpretation of " employer " for treaty purposes Frank G.P. Pötgens