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Issues in International Taxation No. 07

Issues in International Taxation No. 07 Issues Related to Article 14 of the OECD Model Tax Convention

Paperback (10 Apr 2000)

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    Publisher's Synopsis

    The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profit

    Book information

    ISBN: 9789264176430
    Publisher: Organization for Economic Cooperation & Development
    Imprint: Organization for Economic Cooperation & Development
    Pub date:
    DEWEY: 330
    Language: English
    Number of pages: 45
    Weight: 83g
    Height: 156mm
    Width: 234mm
    Spine width: 2mm

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