International - Taxation of Technical Services under the New Article 12A of the UN Model – Improved Taxation or a Step in the Wrong Direction?
- F. Sixdorf; S. Leitsch
- European Taxation, 2017 (Volume 57), No 6
- 8 May 2017
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.