Article 16 of the OECD Model: A Plea To Extend the Scope of the Ratione Personae

Journal
Cools, A.
International
Bulletin for International Taxation 2016 (Volume 70), No. 10
PriceUSD 45

In this article, the author presents arguments to extend the scope of the ratione personae of article 16 of the OECD Model beyond that of non-executive directors to include other directors.