Tax characterisations of e-commerce transactions

The following tax treaty income characterisation issues were identified by the OECD working party dedicated to this matter:

1. Business profits and payments for the use of, or the right to use, a copyright.
2. Business profits and payments for know-how.
3. Business profits and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
4. Provision of services.
5. Technical fees.
6. Mixed payments.

For further information regarding each of the categories above please refer to the links below.

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