Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships

Original language	English
Pages (from-to)	492-498
Journal	Intertax
Volume	41
Issue number	10
DOIs	https://doi.org/10.54648/TAXI2013046
Publication status	Published - 2013
Externally published	Yes

JEL classifications

• k34 - Tax Law

Access to Document

• 10.54648/TAXI2013046

Research output

• 1 Book

• 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

Cite this

• APA
• Author
• BIBTEX
• Harvard
• Standard
• RIS
• Vancouver

Dziurdz, K. (2013). Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships. Intertax, 41(10), 492-498. https://doi.org/10.54648/TAXI2013046

Dziurdz, Kasper. / Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships. In: Intertax. 2013 ; Vol. 41, No. 10. pp. 492-498.

@article{aca1dea793b8472fa92db970eff35eec,

title = "Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships",

author = "Kasper Dziurdz",

year = "2013",

doi = "10.54648/TAXI2013046",

language = "English",

volume = "41",

pages = "492--498",

journal = "Intertax",

issn = "0165-2826",

publisher = "Kluwer Law International",

number = "10",

}

Dziurdz, K 2013, 'Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships', Intertax, vol. 41, no. 10, pp. 492-498. https://doi.org/10.54648/TAXI2013046

Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships. / Dziurdz, Kasper.
In: Intertax, Vol. 41, No. 10, 2013, p. 492-498.

Research output: Contribution to journal › Article › Academic

TY - JOUR

T1 - Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships

AU - Dziurdz, Kasper

PY - 2013

Y1 - 2013

U2 - 10.54648/TAXI2013046

DO - 10.54648/TAXI2013046

M3 - Article

SN - 0165-2826

VL - 41

SP - 492

EP - 498

JO - Intertax

JF - Intertax

IS - 10

ER -

Dziurdz K. Article 15 of the OECD Model: The 183-Day Rule and the Meaning of “Not a Resident” in Cases of Hybrid Partnerships. Intertax. 2013;41(10):492-498. doi: 10.54648/TAXI2013046