The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model Convention is a remarkable book presenting the first full-scale definition of the scope of technical services in comparison to ordinary (non-technical) services and the differentiation between Article 12A and other allocation rules of the UN Model. For decades, taxation of fees for technical services has been provided for in bilateral tax treaties by African, Asian, and South American countries; however, it was only in the 2017 update that the UN Model Tax Treaty included Article 12A on the matter, thus suggesting its inclusion in the tax treaty network of its Member States.
What’s in this book:
The book delves deep into the interpretation of the concept of technical services by examining the historical evolution of Article 12 of the OECD and UN Models and the systematic context in which it is embedded. Aspects of this analysis examined include the following:
Tax treaties of selected African countries are examined, as they were the earliest adopters of the concept of fees for technical services into their tax treaty network. In addition, the book furnishes an overview of literature and jurisprudence on country practices in Brazil, India, and other countries, as well as relevant documents of international organizations.
How this will help you:
From a cross-border perspective, this book provides practitioners, government officials, and academics with a deep understanding of the interpretation and application of Article 12A UN Model. It will prove invaluable in preparing for tax treaty negotiations and informing and advising enterprises that intend to conduct business in developing countries through specialized services.
