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.

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