Normal view MARC view ISBD view

New article 12A of the UN Model regarding fees for technical services ahead of its time or a step too far? Monique T. Malan

By: Malan, Monique T .

Material type: Article

ArticlePublisher: 2019Subject(s): SERVICIOS DIGITALES

| IMPUESTOS

| FISCALIDAD INTERNACIONAL

| NACIONES UNIDAS

In: Bulletin for International Taxation v. 73, n. 2, February 2019, p. 58-68Summary: 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.

Tags from this library: No tags from this library for this title. Log in to add tags.

average rating: 0.0 (0 votes)

Holdings ( 1 )
Title notes
Comments ( 0 )
Images

Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2019/2-1 (Browse shelf)	Available		BIT/2019/2-1

Browsing IEF Shelves Close shelf browser

Previous	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	No cover image available	Next
Previous	BIT/2019/1-5 The deduction limitation for share transaction costs in the Netherlands	BIT/2019/1-6 Conceptual problems of beneficial ownership in respect of agents and nominees	BIT/2019/2 Bulletin for International Taxation	BIT/2019/2-1 New article 12A of the UN Model regarding fees for technical services	BIT/2019/2-2 Can the Brazilian mutual agreement procedure legislation be effective domestically?	BIT/2019/2-3 Taxation of investment funds following the OECD base erosion and profit shifting initiative	BIT/2019/2-4 Exchange of information on request	Next

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.

There are no comments for this item.

Click on an image to view it in the image viewer

Biblioteca del Instituto de Estudios Fiscales

New article 12A of the UN Model regarding fees for technical services ahead of its time or a step too far? Monique T. Malan

By: Malan, Monique T.

Browsing IEF Shelves Close shelf browser

By: Malan, Monique T .