What Is the Scope of the Concept of “Income” in Article 16 of the OECD Model?

Journal
Cools, A.
Belgium; International; Netherlands; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
PriceUSD 45

The author, in this article, further examines the scope of article 16 of the OECD Model and specifically considers what items of income should be regarded as being directors’ fees.