Abstract
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.
| Original language | English |
|---|---|
| Pages (from-to) | 58-68 |
| Number of pages | 11 |
| Journal | Bulletin for International Taxation |
| Volume | 73 |
| Issue number | 2 |
| Publication status | Published - 17 Jan 2019 |
| Externally published | Yes |
Austrian Classification of Fields of Science and Technology (ÖFOS)
- 505022 Tax law
- 505029 International law
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