The Treatment of Services in Tax Treaties

Journal
Author
Wijnen, W.F.G.; Goede, J.J.P. de; Alessi, A.
Country
OECD; United Nations
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 1
FormatPDF
EUR
45
| USD
50 (VAT excl.)

This article reports on research following on from that published in the December 1997 Issue of the Bulletin for International Fiscal Documentation on “The UN Model in Practice” in examining the treatment of services in tax treaties with primary reference to the UN Model, but also the OECD Model.