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

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