Malan, Monique T.
New article 12A of the UN Model regarding fees for technical services ahead of its time or a step too far? / Monique T. Malan .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
SERVICIOS DIGITALES
IMPUESTOS
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 58-68
New article 12A of the UN Model regarding fees for technical services ahead of its time or a step too far? / Monique T. Malan .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
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.
SERVICIOS DIGITALES
IMPUESTOS
FISCALIDAD INTERNACIONAL
NACIONES UNIDAS
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 58-68