Developing countries and the removal of Article 14 from the OECD Model

Journal
Bruggen, E. van der
OECD
Bulletin for International Taxation 2001 (Volume 55), No. 12
FormatPDF
EUR
40
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45
(VAT excl.)

This article addresses the question whether developing countries will adopt the OECD's assimilation of income from independent personal services with business profits in their tax treaty policy.