Taxation of Remuneration from Employment aboard a Ship or Aircraft Operated in International Traffic: Interpretation Issues under Article 15(3) of the OECD Model

Journal
De Broe, L.; Luts, J.
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
PriceUSD 45

In this article, the authors consider the interpretation of article 15(3) of the OECD Model regarding the taxation of remuneration from employment aboard a ship or aircraft operated in international traffic as well as the effects of the changes proposed in the OECD Discussion Draft of 2013.