Issues in International Taxation No. 07: Issues Related to Article 14 of the OECD Model Tax Convention
Book Details
Author(s)
OECD. Published by : OECD Publishing
ISBN / ASIN
9264176438
ISBN-13
9789264176430
Availability
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Sales Rank
#11,091,364
Marketplace
United States 🇺🇸
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Description
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 profit
