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Economics, Econometrics and Finance

The Taxation of Income from Services under Tax Treaties: Cleaning Up the Mess – Expanded Version

B.J. Arnold

2010.12.22Bulletin for International Taxation

DOI: 10.59403/22g7sar

tlooto Summary

The taxation of income from services under tax treaties is clarified to resolve confusion.

Abstract

This is an expanded version of an article published in the February 2011 issue of the Bulletin. In the article, the author sets out his views on how the confusion surrounding the provisions regarding income from services in the OECD and UN Models and related tax treaties might be resolved.

Citation format

ARNOLD, B.J. The taxation of income from services under tax treaties: Cleaning up the mess – expanded version. Bulletin for International Taxation, 2010.