Article 15 of the OECD Model: The 183-Day Rule and the Meaning of "Employer"

Publication: Scientific journal › Journal article › peer-review

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{9fba3629ff7e418f8024ddbf14d950cd,

title = "Article 15 of the OECD Model: The 183-Day Rule and the Meaning of {"}Employer{"}",

author = "Kasper Dziurdz",

year = "2013",

month = mar,

day = "1",

language = "English",

pages = "95 -- 108",

journal = "British Tax Review",

issn = "0007-1870",

publisher = "Thomson Reuters",

}