The U.N. Model's New Fees for Technical Services Provision
| Author | : T. Falcão |
| Publisher | : |
| Total Pages | : |
| Release | : 2018 |
| ISBN-10 | : OCLC:1262837236 |
| ISBN-13 | : |
| Rating | : 4/5 (36 Downloads) |
Book Synopsis The U.N. Model's New Fees for Technical Services Provision by : T. Falcão
Download or read book The U.N. Model's New Fees for Technical Services Provision written by T. Falcão and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author examines the newly introduced article 12A of the U.N. model tax treaty, which specifically addresses fees for technical services, discussing how the article functions within the model, how it responds to concerns about base erosion and profit shifting, and how it fits into today's international tax environment.
