Organisation for Economic Co-Operation and Development's 2002 Reports Related to the Oecd Model Tax Convention: PDF

By Organisation for Economic Co-Operation and Development

E-book by way of company for fiscal Co-Operation and improvement

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Extra info for 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation

Sample text

In the example given, that use takes the form of the reproduction and sale, for commercial purpose, of the copyrighted picture. 57 2002 REPORTS RELATED TO THE MODEL TAX CONVENTION Category 4: Updates and add-ons Definition The provider of software or other digital product agrees to provide the customer with updates and add-ons to the digital product. There is no agreement to produce updates or add-ons specifically for a given customer. The customer does not acquire the right to commercially exploit the copyright in the digital product or in the update or add-on.

The mere provision of access to such data and software does not require more than having available such a database and the necessary software. A payment relating to the provision of such access would not, therefore, relate to a service of a managerial nature. iii) Consultancy services 42. “Consultancy services” refer to services constituting in the provision of advice by someone, such as a professional, who has special qualifications allowing him to do so. It was recognised that this type of services overlapped the categories of technical and managerial services to the extent that the latter types of services could well be provided by a consultant.

Additional reasons, which may, depending on the circumstances, apply to some or all payments for time-limited use of a digital product, are:  because digital products cannot be considered as “equipment” since the word “equipment”, in the context of the definition of royalties, applies to property that is intended to be an accessory in an industrial, commercial or scientific process and could not therefore apply to property, such as a music or video CD, that is used in and for itself; 1. Paragraph 9 of the Commentary on Article 12 indicates that these words were deleted from the definition of royalties in order “ to exclude income from … leasing [of such equipment] from the definition of royalties and, consequently, to remove it from the application of Article 12 in order to make sure that it would fall under the rules for the taxation of business profits…”.

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