The Treatment of Services in Tax Treaties

Journal
Wijnen, W.F.G.; Goede, J.J.P. de; Alessi, A.
OECD; United Nations
Bulletin for International Taxation 2012 (Volume 66), No. 1
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This article reports on research following on from that published in the December 1997 Issue of the Bulletin for International Fiscal Documentation on “The UN Model in Practice” in examining the treatment of services in tax treaties with primary reference to the UN Model, but also the OECD Model.