New Article 12A of the UN Model Regarding Fees for Technical Services: Ahead of Its Time or a Step Too Far?

Journal
Author
Malan, M.T.
Country
OECD; United Nations
Published Date
Issue
Bulletin for International Taxation 2019 (Volume 73), No. 2
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.