International - Is a Board Secretary Included within the Scope of Article 16 of the OECD Model (2014)?
- A. Cools
- European Taxation, 2017 (Volume 57), No 6
- 10 May 2017
The author, in this note, discusses the past and current role of board secretaries and analyses whether or not this position is included within the scope of article 16 of the OECD Model (2014).