The "closed system" of the provisions on income from employment in the OECD Model

Journal
Pötgens, F.P.G.
European Taxation 2001 (Volume 41), No. 7
PriceUSD 45

In this article the author discusses the closed system represented by Article 15 et seq. of the OECD Model and the interrelationship of the tax treaty provisions covering income from employment.