The Future of Taxing Income from Cross-Border Services under the United Nations Model Convention: Steering Objective Tax Nexus Away from Physical Presence

Pasquale Pistone; Prisca Eleanor Musibi

The Future of Taxing Income from Cross-Border Services under the United Nations Model Convention: Steering Objective Tax Nexus Away from Physical Presence

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

Original language	English
Title of host publication	The UN Model Tax Convention
Subtitle of host publication	Recent Developments
Place of Publication	Alphen aan den Rijn
Publisher	Kluwer Law International
Pages	145-176
ISBN (Print)	9789403525792
Publication status	Published - 9 Dec 2025

Cite this

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title = "The Future of Taxing Income from Cross-Border Services under the United Nations Model Convention: Steering Objective Tax Nexus Away from Physical Presence",

author = "Pasquale Pistone and Musibi, \{Prisca Eleanor\}",

year = "2025",

month = dec,

day = "9",

language = "English",

isbn = "9789403525792",

pages = "145--176",

booktitle = "The UN Model Tax Convention",

publisher = "Kluwer Law International",

address = "Netherlands",

}

The Future of Taxing Income from Cross-Border Services under the United Nations Model Convention: Steering Objective Tax Nexus Away from Physical Presence. / Pistone, Pasquale ; Musibi, Prisca Eleanor.
The UN Model Tax Convention: Recent Developments. Alphen aan den Rijn: Kluwer Law International, 2025. p. 145-176.

Publication: Chapter in book/Conference proceeding › Contribution to conference proceedings

TY - GEN

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AU - Pistone, Pasquale

AU - Musibi, Prisca Eleanor

PY - 2025/12/9

Y1 - 2025/12/9

M3 - Contribution to conference proceedings

SN - 9789403525792

SP - 145

EP - 176

BT - The UN Model Tax Convention

PB - Kluwer Law International

CY - Alphen aan den Rijn

ER -