On 30 January 2006 public consultations took place at the headquarters of the OECD in Paris to discuss a proposed OECD-clarification of the scope of paragraph 2 of Article 15 ("183-day-clause") of the OECD Model Tax Convention. According to the suggested clarification the term "employer" as used in the 183-day-clause should relate, in the case of cross-border hiring out of labour, to the user of the personnel rather than to the true employer, which is the supplier of the personnel. The article analyses the consequences of the proposed treaty interpretation as well as discriminating features which can arise in the interaction of such an interpretation with domestic laws of the treaty states applying the treaty. Should such discrimination be inherent in the domestic law of the EU or EEA Member States, Article 3 para 2 of the OECD Model Tax Convention cannot be taken as a device that permits them to use their discriminatory legislation for the interpretation of the term "employer" as used in treaties concluded between Member States of the EU or the EEA (the EEA-Agreement being based on the anti-discrimination concept of the EC-Treaty). The final decision with regard to the meaning of ...