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- W3204730934 abstract "In this article, the author examines the newly introduced article 12A of the U.N. model tax treaty, which specifically addresses fees for technical services, discussing how the article functions within the model, how it responds to concerns about base erosion and profit shifting, and how it fits into today’s international tax environment." @default.
- W3204730934 created "2021-10-11" @default.
- W3204730934 creator A5038898516 @default.
- W3204730934 date "2018-07-23" @default.
- W3204730934 modified "2023-09-25" @default.
- W3204730934 title "The U.N. Model’s New Fees for Technical Services Provision." @default.
- W3204730934 hasPublicationYear "2018" @default.
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