Cross-Border Short-Term Employment

Journal
Dziurdź, K.; Pötgens, F.P.G.
OECD
Bulletin for International Taxation 2014 (Volume 68), No. 8
PriceUSD 45

Seminar B of the 2013 International Fiscal Association Congress in Copenhagen examined the tax treatment of income from employment under article 15 of the OECD Model where an employee is present in the work state for not more than 183 days. This article summarizes some issues discussed in the Seminar.