The past, present and future of the taxation of independent personal services in double tax conventions: is there still a place for article 14 on model tax conventions?
| Autor | Fernando Souza de Man |
| Páginas | 253-298 |
fernando souza de man
The past, present and future of the taxation of independent
personal services in double tax conventions: is there still
a place for Article 14 on model tax conventions?
Summary: Introduction. i. The past: taxation of independent personal
services in model tax conventions drafted in the 20th century. A. League of
Nations Drafts. B. The oecd Model Tax Conventions. 1. Issues related to
Article 1 of the oecd Model Tax Convention. a. Activities that fell within
Article 1 oecd MC. b. Entities that fell within Article 1 oecd MC. c. Prac-
tical differences concerning taxation under Articles 7 and 1 oecd MC. C.
The United Nations Model Tax Conventions. D. Double Tax Conventions
signed by Latin American Countries and their Position regarding Article 1
(1962-1999). ii. The Present: from the exclusion of Article 1 oecd model tax
convention to the Introduction of Article 12A 2017 UN model tax conven-
tion. A. Work conducted by the United Nations on Independent Personal
Services. 1. 2001 and 2011 UN Model Tax Co nventions. 2. Subsequent Work
on the Taxation of Services. B. Double Tax Conventions signed by Latin
American Treaties from 2000-2016. iii. The Future: does Article 1 UN
model tax convention fit with recent amendments on the international tax
arena. A. Article 12A of the 2017 UN Model Tax Co nvention and the Taxa-
tion of Independent Personal Services. B. Possible Amendments to Treaty
Nexus Rules and the Adoption of Article 1 on Double Tax Co nventions. C.
Double Tax Conventions signed by Latin American Countries since 2017.
Conclusion. Bibliography.
introduction
The taxation of independent personal services was already prescribed in
the initial model tax conventions, drafted by the League of Nations1. Since
then the provision has gone through changes, being excluded from the oecd
model tax Convention from 2000 on. As the Article is viewed, in general, as
beneficial to developing states, the UN member states decided to maintain it
in the UN model tax conventions, and developing states include it in their
double tax conventions.
1 On that matter, League of Nations, London and Mexico Model Tax Conventions: Commentary and
Text, C.88.M.88.196.ii.A, Geneva, November 196, available on [http://adc.library.usyd.edu.au/
view?docId=split/law/xml-main-texts/brulegi-source-bibl-15.xml&chunk.id=d2395e2099&toc.
id=d2395e2099&database=&collection=&brand=default].
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