Article 16 of the OECD Model: A Plea To Extend the Scope of the Ratione Personae

Journal
Cools, A.
International
Bulletin for International Taxation 2016 (Volume 70), No. 10
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article, the author presents arguments to extend the scope of the ratione personae of article 16 of the OECD Model beyond that of non-executive directors to include other directors.