Rent-a-star : the purpose of Article 17(2) of the OECD Model

Journal
Molenaar, D.; Grams, H.
Canada; Switzerland; United States
Bulletin for International Taxation 2002 (Volume 56), No. 10
FormatPDF
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40
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45
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Examination of the "limited" and "unlimited" approaches of Art. 17(2) of the OECD Model. The main question addressed is: what is fair and necessary regarding Art. 17(2) - the limited approach of the 1977 Commentary or the unlimited taxing right of the 1987 OECD Report and the 1992 Commentary?