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

Journal
Arnold, B.J.
International
Bulletin for International Taxation 2011 (Volume 65), No. 2
PriceUSD 45

The author, in this article, sets out his views as to how the confusion surrounding the taxation of income from services in the OECD and UN Model Tax Conventions and the tax treaties based on those Models might be resolved.