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 ..6. Business profits and payments for know-how ..7. Analysis and Suggested changes to the Commentary ..10. Business profits and payments for the use of, or the right to use, industrial, commercial or scientific Analysis and Provision of services.
3 TAG ON TREATY CHARACTERISATION ISSUES ARISING FROM E-COMMERCE: REPORT TO WORKING PARTY No. 1 1. INTRODUCTION 1. The Technical Advisory Group (TAG) on Treaty Characterisation Issues arising from E-
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