НЯКОИ МОМЕНТИ ОТНОСНО ПРИЛАГАНЕТО НА ЧЛ. 15, АЛ. 3 МСИДДО
SOME ASPECTS REGARDING THE APPLICATION OF ART. 15, PARA 3 OECD-MC
Author(s): Stoycho DulevskiSubject(s): Economy, Law, Constitution, Jurisprudence, Business Economy / Management, Public Finances, EU-Legislation
Published by: Синдикат „Висше образование“ – КТ „Подкрепа“
Keywords: OECD Model Tax Convention on Income and on Capital; double tax treaty; income from employment; international traffic
Summary/Abstract: The current study examines a specific case in the taxation of income from employment – Art. 15, para 3 of the OECD Model Tax Convention on Income and on Capital (OECD-MC). For this purpose, both the legal nature and the scope of the provision will be analyzed outlining its main features.
Journal: Индустриални отношения и обществено развитие
- Issue Year: 2021
- Issue No: 1
- Page Range: 56-68
- Page Count: 13
- Language: Bulgarian
