Article 15 of the OECD Model: The 183-Day Rule and the Meaning of "Borne by a Permanent Establishment"

Kasper Dziurdz

Publication: Scientific journal › Journal article › Research

Original language	English
Pages (from-to)	122 - 127
Journal	Bulletin for International Taxation
Publication status	Published - 1 Mar 2013

Austrian Classification of Fields of Science and Technology (ÖFOS)

@article{5517748d9a97437cabd03d557f83f274,

title = "Article 15 of the OECD Model: The 183-Day Rule and the Meaning of {"}Borne by a Permanent Establishment{"}",

author = "Kasper Dziurdz",

year = "2013",

month = mar,

day = "1",

language = "English",

pages = "122 -- 127",

journal = "Bulletin for International Taxation",

issn = "0007-4624",

publisher = "International Bureau of Fiscal Documentation (IBFD)",

}