TY - JOUR A1 - Leitsch, Sebastian A1 - Sixdorf, Franziska T1 - Taxation of Technical Services under the New Article 12A of the UN Model T2 - European Taxation N2 - In this article, the authors examine the new article 12A of the UN Model (2017), which addresses technical services. The goals of the UN Model, as well as the objectives pursued by the UN Committee with the introduction of this new provision are presented, followed by an analysis of whether the new article meets these objectives. KW - Technical Services, UN Model, Article 12A Y1 - 2017 UR - https://opus4.kobv.de/opus4-fhws/frontdoor/index/index/docId/5613 SN - 0014-3138 VL - 2017 IS - 6 SP - 234 EP - 242 ER -