`Employer’ Issues in Article 15(2) of the OECD Model Convention- Proposals to Amend the OECD Commentary - Intertax View `Employer’ Issues in Article 15(2) of the OECD Model Convention- Proposals to Amend the OECD Commentary by - Intertax `Employer’ Issues in Article 15(2) of the OECD Model Convention- Proposals to Amend the OECD Commentary 33 3 Intertax