OECD
Description
The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problemati
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c. 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.
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Genres
Business & Economics
Tags
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Reading Moods
Adventurous & Action-Packed
Contributors
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Publishing Info
Publisher
OECD Publishing
Month-Year
Apr, 2000
ISBN
ISBN-13: 9789264181236
ISBN-10: 9264181237
Language
English
No. of Pages
48
Format
Paperback
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