The Resource An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice

An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice

Label
An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
Title
An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
Creator
Subject
Language
eng
Summary
This thesis assesses the relevance of Article 14 of the UN MC (2017) (independent personal services) in current treaty practice. It has already been confirmed that the newest version of the UN Model is not removing the provision. Yet, considering recent criticism regarding Article 14, the aim of the thesis is to speculate whether the provision should have been deleted from the UN MC. Some of the main critique of the provision seems to be that it is outdated in a modern economy. In 2000 the OECD had removed the provision from its model convention. It based its decision on "practical considerations". Yet it had the unexpected effect of creating a divide between developed and developing countries (at least that is the perception that some of academic literature is conveying)
http://library.link/vocab/creatorName
Eck, A. van
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • UN
  • tax treaty
  • treaty interpretation
  • UN Model
  • independent personal services
  • source principle of taxation
  • developing countries
  • fixed base
  • services
  • 183 days rule
  • OECD Model
Label
An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
Instantiates
Publication
Extent
45 p.
Label
An interpretational analysis of Article 14 of the UN Model Convention and its relevance in present day treaty practice
Publication
Extent
45 p.

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