The Resource New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?

New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?

Label
New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
Title
New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
Creator
Subject
Language
eng
Summary
This article analyses the key features of the new article 12A (Fees for technical services) of the UN Model (2017) and the pre-existing principles that these features question. Inconsistencies exacerbated by the introduction of article 12A are discussed and the two alternatives advanced in the Commentary on Article 12A evaluated
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 73 (2019), no. 2 ; p. 58-68
http://library.link/vocab/creatorName
Malan, M.T
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • OECD
  • UN Model
  • technical services
  • digital economy
  • source principle of taxation
  • nexus
  • allocation of taxing rights
Label
New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
Instantiates
Publication
Label
New article 12A of the UN Model regarding fees for technical services : ahead of its time or a step too far?
Publication

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