Access Restriction

Source OECD iLibrary
Content type Text
Publisher OECD Publishing
Language English
Subject Domain (in DDC) Social sciences ♦ Economics ♦ Public finance ♦ Technology ♦ Engineering & allied operations ♦ Other branches of engineering
Subject Keyword Taxation ♦ Industry and Services
Abstract The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy to apply? What are the practical differences between taxation under Article 7 and 14? This report analyses those questions in detail and concludes that there is no practical difference between the two Articles or if any differences did in fact exist, there is no valid policy justification for them. It recommends that Article 14 be eliminated from the Model and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
Learning Resource Type Book
Publisher Date 2000-04-01
e-ISBN 9789264181236
Organization OECD
Page Count 48

Source: OECD iLibrary