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The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model

The Taxation of Fees for Technical Services on the Basis of Article 12A UN Model

Author: David Orzechowski
Publisher: Kluwer Law International
ISBN: 9789403542973
Published In: May 2024
Format: Hardback
Jurisdiction: Netherlands ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 1,136.36

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Description
Contents

Details

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:

the base-erosion principle as justification for establishing source taxing rights without the physical presence of the service provider in the state in which fees for technical services arise,
whether the term ‘technical’ is sufficiently defined in the Commentaries to the UN Model or whether it shall be ascribed a different meaning to increase legal certainty for tax authorities and taxpayers,
relevance of the OECD Model and its Commentaries as the basis for the UN Model and its Commentaries, rules of precedence concerning the application of Article 12A in relation to the other allocation rules of the UN Model,
the connection between royalties and fees for technical services,
application of Article 12A UN Model to challenges arising from the digitalized economy, and
the allocation of taxing rights on fees for technical services rendered in a third state

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.

Preface

Acknowledgements

CHAPTER 1. Introduction

CHAPTER 2. Theoretical Background on the Interpretation of Tax Treaties and the UN Model

CHAPTER 3. Evolution and Object and Purpose of Article 12A UN Model

CHAPTER 4. Article 12A UN Model: Overlap with Other Allocation Rules of the UN Model

CHAPTER 5. Conclusion

Appendices:

APPENDIX I. Table of Examined Tax Treaties Including Provisions on Fees for Technical Services

APPENDIX II. List of Examined Tax Treaties Including African States

APPENDIX III. Table of Autonomous Fees for Technical Services Provisions in Examined Tax Treaties Including African States

APPENDIX IV. Table of Fees for Technical and Other Similar Services in the Article on Royalties in Examined Tax Treaties Including African States

APPENDIX V. Table of Definitions in the Autonomous Fees for Technical Services Provisions in Examined Tax Treaties Including African States

APPENDIX VI. Table of Definitions in the Article on Royalties with Respect to Fees for Technical and Other Services in Examined Tax Treaties Including African States

Bibliography

Table of Cases

Index