- Home
- Books
- United Nations Model Double Taxation Convention between Developed and Developing Countries
- Chapter
Definitions

- Author: United Nations
- Main Title: United Nations Model Double Taxation Convention between Developed and Developing Countries, pp 83-136
- Publication Date: October 2013
- DOI: https://doi.org/10.18356/f7a3792a-en
- Language: English
Article 3 of the United Nations Model Convention is the same as Article 3 of the OECD Model Convention, except that Article 3 of the OECD Model Convention defines the terms “enterprise” and “business” in subparagraphs c) and h) of paragraph 1 while Article 3 of the United Nations Model Convention does not. This is because the OECD Model Convention has deleted Article 14 (Independent Personal Services) while the United Nations Model Convention still maintains it.
© United Nations
ISBN (PDF):
9789210553711
Book DOI:
https://doi.org/10.18356/a545408b-en
Related Subject(s):
International Law and Justice
Sustainable Development Goals:
-
From This Site
/content/books/9789210553711s003-c002dcterms_title,dcterms_subject,pub_keyword-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution105
/content/books/9789210553711s003-c002
dcterms_title,dcterms_subject,pub_keyword
-contentType:Journal -contentType:Contributor -contentType:Concept -contentType:Institution
10
5
Chapter
content/books/9789210553711
Book
false
