This study considers the treatment of income from private employment under tax treaties containing provisions analogous or similar to Article 15 of the OECD Model. It offers an in-depth analysis of these provisions as well as suggestions for improvements in the application and interpretation.

It approaches the analysis of Article 15 of the OECD Model from the perspective of five key countries: Belgium, Germany, the Netherlands, the United Kingdom and the United States. By analysing case law, legal literature and official policy statements of these countries' respective tax authorities, the study also describes potential difficulties.

An overview is provided of the various interpretations and explanations employed in these countries, which is also used by the author in developing a preferred interpretation of a term at issue.

• Chapter 1: Introduction
• Chapter 2: History
• Chapter 3: Interpretation
• Chapter 4: Some residence issues connected with regimes applying to expatriates
• Chapter 5: The first rule of Article 15 of the OECD Model (Art. 15 (1), first part of the first sentence)
• Chapter 6: The second rule (Art. 15(1), end of first sentence and second sentence)
• Chapter 7: The third rule (Art. 15(2) of the OECD Model)
• Chapter 8: Remuneration of crews of ships or aircraft (Art. 15(3) of the OECD Model)
• Chapter 9: Summary and conclusions
• Chapter 10: Summary and conclusions in Dutch

Frank Pötgens is a tax lawyer practising at De Brauw Blackstone Westbroek, Amsterdam, the Netherlands and teaches International Tax Law at the Erasmus University of Rotterdam.

The mission of the International Bureau of Fiscal Documentation is: “[T]o maintain a knowledge centre providing information about and explanations of international taxation and promoting the study of taxation in general” (Art. 2 of the articles of association). True to this mission, and aware that access to doctoral theses is often limited, IBFD has taken the initiative to make available to a wider public a series of books based on doctoral research, meeting the highest academic standards.

Only contributions that enhance the international academic tax debate are accepted. In order to ensure high quality, every thesis published in this series has been reviewed by academic members of the Board of Trustees, senior IBFD research staff or prominent tax academics worldwide. The series aims to cover all aspects of comparative and international taxation, not only in respect of income tax, but also in respect of VAT and of inheritance, estate and gift taxes.

• Vol. 1 - The Concept of Income: A Multi-Disciplinary Analysis

      by Kevin Holmes

• Vol. 2 - Taxing Portfolio Income in Global Financial Markets

      by Doron Herman

• Vol. 3 - Free Movement of Persons and Income Tax Law

      by Servaas van Thiel

• Vol. 4 - Advance Tax Rulings and Principles of Law

      by Carlo Romano

• Vol. 5 - Arbitration under Tax Treaties

      by Mario Züger

• Vol. 6 - E-Commerce and Source-Based Income Taxation

      by Dale Pinto

• Vol. 7 - Interpretation of Tax Treaties under International Law

      by Frank Engelen

• Vol. 8 - Taxation of Investment Funds in the European Union

      by Tomi Viitala

• Vol. 9 - Taxation of Cross-Border Partnerships

      by Jesper Barenfeld

• Vol. 10 - Taxation of International Performing Artistes

      by Dick Molenaar

• Vol. 11 - Dispute Resolution under Tax Treaties

      by Zvi Daniel Altman

• Vol. 12 - Income from International Private Employment
  by Frank Pötgens
• Vol. 13 - Taxation of Investment Derivatives

      by Antti Laukkanen

• Vol. 14 - International Tax Planning and Prevention of Abuse

      by Luc De Broe

• Vol. 15 - EC Law Aspects of Hybrid Entities

      by Gijs Fibbe

• Vol. 16 - EU VAT System and the Internal Market

      by Rita de la Feria

• Vol. 17 - Formulary Apportionment for the Internal Market

      by Stefan Mayer

• Vol. 18 - Cross-Border Consumption Taxation of Digital Supplies
  by Pernilla Rendahl
• Vol. 19 - EC Law and the Sovereignty of the Member States in Direct Taxation

      by Dr Mathieu Isenbaert