Taxation of Technical Services under the New Article 12A of the UN Model
- 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.
MetadatenAuthor: | Sebastian Leitsch, Franziska Sixdorf |
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ISSN: | 0014-3138 |
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Parent Title (English): | European Taxation |
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Subtitle (English): | Improved Taxation or a Step in the Wrong Direction? |
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Document Type: | Article |
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Language: | English |
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Year of publication: | 2017 |
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Publishing Institution: | Technische Hochschule Würzburg-Schweinfurt |
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Release Date: | 2024/05/14 |
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Tag: | Technical Services, UN Model, Article 12A |
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Volume: | 2017 |
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Issue: | 6 |
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First Page: | 234 |
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Last Page: | 242 |
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Institutes and faculty: | Fakultäten / Fakultät Wirtschaftswissenschaften |
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