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        DTAA

        Article 14 - Independent Personal Services [Deleted]

        OECD Model (2017)
        Chapter III
        TAXATION OF INCOME

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        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.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                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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