Taxation of Remuneration from Employment aboard a Ship or Aircraft Operated in International Traffic: Interpretation Issues under Article 15(3) of the OECD Model

In this article, the authors consider the interpretation of article 15(3) of the OECD Model regarding the taxation of remuneration from employment aboard a ship or aircraft operated in international traffic as well as the effects of the changes proposed in the OECD Discussion Draft of 2013.