Is a Board Secretary Included within the Scope of Article 16 of the OECD Model (2014)?

Journal
Cools, A.
International
European Taxation 2017 (Volume 57), No. 6
FormatPDF
EUR
40
| USD
45 (VAT excl.)

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).