Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”

Original language	English
Pages (from-to)	122-127
Journal	Bulletin for International Taxation
Issue number	3
Publication status	Published - 2013
Externally published	Yes

JEL classifications

• k34 - Tax Law

Research output

Research output per year 2013 2013 2013

• 1 Book

Research output per year

Research output per year

• Kurzfristige Arbeitnehmerüberlassung im Internationalen Steuerrecht

  Translated title of the contribution: Short-term Assignments of Employees in International Tax LawDziurdz, K., 2013, Linde Verlag.

  Research output: Book/Report › Book › Academic

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Dziurdz, K. (2013). Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”. Bulletin for International Taxation, (3), 122-127.

Dziurdz, Kasper. / Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”. In: Bulletin for International Taxation. 2013 ; No. 3. pp. 122-127.

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author = "Kasper Dziurdz",

year = "2013",

language = "English",

pages = "122--127",

journal = "Bulletin for International Taxation",

issn = "1819-5490",

publisher = "International Bureau of Fiscal Documentation",

number = "3",

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Dziurdz, K 2013, 'Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”', Bulletin for International Taxation, no. 3, pp. 122-127.

Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”. / Dziurdz, Kasper.
In: Bulletin for International Taxation, No. 3, 2013, p. 122-127.

Research output: Contribution to journal › Article › Academic

TY - JOUR

T1 - Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”

AU - Dziurdz, Kasper

PY - 2013

Y1 - 2013

M3 - Article

SN - 1819-5490

SP - 122

EP - 127

JO - Bulletin for International Taxation

JF - Bulletin for International Taxation

IS - 3

ER -

Dziurdz K. Article 15 of the OECD Model: The 183-Day Rule and the Meaning of „Borne by a Permanent Establishment”. Bulletin for International Taxation. 2013;(3):122-127.