Issues in International Taxation No. 07: Issues Related to Article 14 of the OECD Model Tax Convention by OECD Publishing, Publi Oecd Published by Oecd Publishing

Issues in International Taxation No. 07: Issues Related to Article 14 of the OECD Model Tax Convention

OECD Publishing, Publi Oecd Published by Oecd Publishing

45 pages • missing pub info (editions)

nonfiction business economics
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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 pr...

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