<?xml version="1.0" encoding="utf-8"?>
<export-example>
  <doc>
    <id>5613</id>
    <completedYear/>
    <publishedYear>2017</publishedYear>
    <thesisYearAccepted/>
    <language>eng</language>
    <pageFirst>234</pageFirst>
    <pageLast>242</pageLast>
    <pageNumber/>
    <edition/>
    <issue>6</issue>
    <volume>2017</volume>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>1</belongsToBibliography>
    <completedDate>--</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="eng">Taxation of Technical Services under the New Article 12A of the UN Model</title>
    <abstract language="eng">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.</abstract>
    <parentTitle language="eng">European Taxation</parentTitle>
    <subTitle language="eng">Improved Taxation or a Step in the Wrong Direction?</subTitle>
    <identifier type="issn">0014-3138</identifier>
    <enrichment key="opus.source">publish</enrichment>
    <author>Sebastian Leitsch</author>
    <author>Franziska Sixdorf</author>
    <subject>
      <language>eng</language>
      <type>uncontrolled</type>
      <value>Technical Services, UN Model, Article 12A</value>
    </subject>
    <collection role="institutes" number="fwiwi">THWS Business School</collection>
    <thesisPublisher>Technische Hochschule Würzburg-Schweinfurt</thesisPublisher>
  </doc>
</export-example>
