Home FAQ Random quotes Contact

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

ISBN13: 9789264176430
ISBN: 9264176438
Binding: Paperback
List Price: $42.0
Publisher: Org. for Economic Cooperation & Development
Published Date:
Pages: 48

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