The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess

Arnold, B.J.

The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess

Journal

Author

Arnold, B.J.

Country

International

Published Date

23 December 2010

Issue

Bulletin for International Taxation 2011 (Volume 65), No. 2

DOI

https://doi.org/10.59403/2e1hn0s

Document

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The author, in this article, sets out his views as to how the confusion surrounding the taxation of income from services in the OECD and UN Model Tax Conventions and the tax treaties based on those Models might be resolved.

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The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess