This publication includes three recent reports that resulted in changes to the OECD Model Tax Convention. One covers entitlement to treaty benefits, another covers e-commerce, and the third covers issues arising under the permanent establishment article.For example, special skill or knowledge will be required to develop software and data used in a computer game that would subsequently be used in carrying on the business of allowing consumers to play this game on the internet for a fee.
Title | : | Issues in International Taxation 2002 Reports Related to the OECD Model Tax Convention |
Author | : | OECD |
Publisher | : | OECD Publishing - 2003-05-16 |
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