The "closed system" of the provisions on income from employment in the OECD Model

Journal
Pötgens, F.P.G.
OECD
European Taxation 2001 (Volume 41), No. 7
FormatPDF
EUR
40
| USD
45
(VAT excl.)

In this article the author discusses the closed system represented by Article 15 et seq. of the OECD Model and the interrelationship of the tax treaty provisions covering income from employment.