Income from inactivity under Article 15 of the OECD Model Tax Convention : Part 1

Journal
Pötgens, F.P.G.
OECD
Bulletin for International Taxation 2009 (Volume 63), No. 10
PriceUSD 45

In this two-part article, the author first introduces the topic of the taxation of income from inactivity under Art. 15 of the OECD Model Tax Convention. He then considers, in Part 1, compensation for the cancellation of employment, sickness benefits and disability allowances and income derived from non-competition agreements.