Is a Board Secretary Included within the Scope of Article 16 of the OECD Model (2014)?

Type

Journal

Author

Cools, A.

Country

International

Published Date

May 10, 2017

Issue

European Taxation 2017 (Volume 57), No. 6

DOI

https://doi.org/10.59403/r0zn4k

Document

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The author, in this note, discusses the past and current role of board secretaries and analyses whether or not this position is included within the scope of article 16 of the OECD Model (2014).

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Is a Board Secretary Included within the Scope of Article 16 of the OECD Model (2014)?