Items where Author is "Roberts, Sidney"

de Broe, Luc, Avery Jones, John F., Ellis, Maarten, van Raad, Kees, Le Gall, Jean-Pierre, Torrione, Henri, Vann, Richard, Miyatake, Toshio, Roberts, Sidney, Goldberg, Sanford, Strobl, Jakob, Killius, Juergen, Maisto, Guglielmo, Guiliani, Federico, Ward, David and Wiman, Bertil (2000) Interpretation of article 15(2)(b) of the OECD model convention: "remuneration paid by, or on behalf of, an employer who is not a resident of the other state". Bulletin for International Fiscal Documentation, 54 (10). pp. 503-521. ISSN 0007-4624