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

Brian J. Arnold

30 citations0/0 files storedBulletin for international taxation

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Taxation and Legal Issues Economic and Fiscal Studies Corporate Taxation and Avoidance

Abstract

This is an expanded version of an article published in the February 2011 issue of the Bulletin. In the article, the author sets out his views on how the confusion surrounding the provisions regarding income from services in the OECD and UN Models and related tax treaties might be resolved.

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2003Hedonic shopping motivations 2010The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess

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