Article 15(2) of the OECD Model and the International Hiring-Out of Labour: New Criteria Required?

Abstract

Article 15(2) of the OECD Model is important in the taxation of employment income derived from international hiring-out of labour (IHOL) structures, as it may permit exclusive taxation in the residence state. This article argues that the IHOL criteria should be reconsidered as well as the application of that article.