Transcription of TAX TREATY CHARACTERISATION ISSUES ARISING FROM E …
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TAX AND COMMERCE @ OECD. TAX TREATY CHARACTERISATION ISSUES . ARISING FROM E-COMMERCE. REPORT TO WORKING PARTY NO. 1 OF THE OECD COMMITTEE ON FISCAL AFFAIRS. 1 February 2001. By the Technical Advisory Group on TREATY CHARACTERISATION of Electronic Commerce Payments TABLE OF CONTENTS. 1. 2. RECOMMENDATION TO WORKING PARTY NO. 1 ..4. 3. TREATY CHARACTERISATION ISSUES ARISING FROM. E-COMMERCE TRANSACTIONS ..4. Business profits and royalties ..4. Business profits and payments for the use of, or the right to use, a copyright ..5. Analysis and Suggested changes to the Commentary.
tax and commerce @ oecd tax treaty characterisation issues arising from e-commerce report to working party no. 1 of the oecd committee on fiscal affairs
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