(Free download) Issues in International Taxation No. 07: Issues Related to Article 14 of the OECD Model Tax Convention
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| #16890837 in Books | 2000-04-10 | Original language:English | PDF # 1 | 6.14 x.10 x9.21l,.0 | File Name: 9264176438 | 48 pages
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The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profit
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