This study 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. Where appropriate, suggestions are made for amending the wording of Article 15 of the OECD Model or the corresponding Commentary. Furthermore, insight is offered into the different forms of compensation covered by Article 15 of the OECD Model and how these should be allocated in the case of cross-border services, e.g. employee stock options, severance payments, etc.

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About the Author

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.

About IBFD Academic Council

IBFD Doctoral Series is an initiative of IBFD Academic Council, a body established in 2000 to promote the discussion of international tax law at a high academic level and to stimulate the academic activities of IBFD. The Academic Council evaluates projects according to the sole criterion of their academic quality. Its members are appointed from prominent academics and senior IBFD research staff members. Every thesis published in this series has been reviewed by the Academic Council to ensure that it is of a high quality.

Other books in IBFD Academic Council's Doctoral Series: