Independent Personal Services provision deleted from OECD Model, altering how treaties address taxation of independent service income. Article 14 concerning Independent Personal Services has been expressly deleted in the cited OECD Model, leaving no operative Article 14 text in that ... Summary
Independent Personal Services provision deleted from OECD Model, altering how treaties address taxation of independent service income.
Article 14 concerning Independent Personal Services has been expressly deleted in the cited OECD Model, leaving no operative Article 14 text in that instrument and identifying the subject as within DTAA/tax treaty treatment of income.
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