Issues Related to Article 14 of the OECD Model Tax Convention

Issues Related to Article 14 of the OECD Model Tax Convention

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...

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Detalles Bibliográficos
Autor principal: Organisation for Economic Co-operation and Development.
Autor Corporativo: Organisation for Economic Co-operation and Development (-)
Formato: Libro electrónico
Idioma:Inglés
Publicado: Paris : OECD Publishing 2000.
Colección:Issues in International Taxation, no.7.
Materias:
Professions > Taxation > Law and legislation.
Professions > Taxation.
Taxation > Law and legislation.
Ver en Biblioteca Universitat Ramon Llull:https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009706000906719

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