TAX TREATY CHARACTERISATION ISSUES ARISING FROM E …

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.

4 − annex 2 is a revised version of the document first released on 24 March, which now includes the Group’s analysis of 28 categories of typical e-commerce transactions; 2 − annex 3 reproduces the mandate given to the Group by the OECD Committee on Fiscal

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