Analysis of the Case Law on the Scope of Article 17 of the OECD Model: Issues Resolved and Yet to Be Resolved

Type

Journal

Author

Romero Topete, L.A.

Country

International; OECD

Published Date

February 27, 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 3/4

DOI

https://doi.org/10.59403/11ehxje

Document

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This article examines the case law surrounding the scope of article 17 of the OECD Model, the issues that have been resolved and those that are yet to be resolved.

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Analysis of the Case Law on the Scope of Article 17 of the OECD Model: Issues Resolved and Yet to Be Resolved