The Dependent Services Clause in Tax Treaties

The Dependent Services Clause in Tax Treaties
This analysis of more than 280 court decisions from 24 countries deals with tax treaty provisions concerning remuneration for cross-border employment.

Why this book?

This book is a study of court practice dealing with tax treaty provisions concerning cross-border dependent personal services. Which country has the right to tax employees’ cross-border earnings such as salaries and similar remuneration for work? Hopefully, the book will be useful for practitioners and for further research.
The author analyses more than 280 court decisions from 24 countries, all dealing in some way with cross-border earnings from employment work. The aim is to support the needs of practitioners and to facilitate further research on these topics.
The court decisions deal with salaries and similar benefits and remuneration from dependent personal services, pensions, savings schemes, severance payments, sickness payments, stock options, government services, frontier workers, hiring out of labour, services aboard ships and aircraft, trucks and trains, sportspersons, artists, musicians, professors and teachers, and more.
In the analysis of these topics, a number of other important tax treaty issues are visited, such as treaty interpretation in good faith under the Vienna Convention on the Law of Treaties, the limits of the tax treaty mutual agreement clause, static vs dynamic interpretation of tax treaties, subject-to-tax provisions, the tax treaty renvoi clause, the other income clause of the tax treaties, the status of the OECD Commentary as a legal source, and exit tax on certain benefits.


Arvid Aage Skaar is professor emeritus at the Law School of the University of Oslo.