Article 15 of the OECD Model: The 183-Day Rule and the Meaning of "Not a Resident" in Cases of Hybrid Partnerships

Kasper Dziurdz

Publikation: Wissenschaftliche Fachzeitschrift › Originalbeitrag in Fachzeitschrift › Forschung › Begutachtung

Österreichische Systematik der Wissenschaftszweige (ÖFOS)

@article{e49e87a521c44f57b4056e4ff321d011,

title = "Article 15 of the OECD Model: The 183-Day Rule and the Meaning of {"}Not a Resident{"} in Cases of Hybrid Partnerships",

author = "Kasper Dziurdz",

year = "2013",

month = sep,

day = "1",

language = "English",

pages = "492 -- 498",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

}