TY  - JOUR
U1  - Wissenschaftlicher Artikel
A1  - Leitsch, Sebastian
A1  - Sixdorf, Franziska
T1  - Taxation of Technical Services under the New Article 12A of the UN Model
BT  - Improved Taxation or a Step in the Wrong Direction?
JF  - 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.
AB  - 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
SN  - 0014-3138
SS  - 0014-3138
VL  - 2017
IS  - 6
SP  - 234
EP  - 242
ER  -