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Extra info for 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation
In the case of contracts for the provision of services, the supplier undertakes to perform services which may require the use, by that supplier, of special knowledge, skill and expertise but not the transfer of such special knowledge, skill or expertise to the other party. — In most cases involving the supply of know-how, there would generally be very little more which needs to be done by the supplier under the contract other than to supply existing information or reproduce existing material.
This is a non-exclusive list of factors. All relevant facts bearing on the substance of the transaction should be taken into account when determining whether the agreement is a service contract or a lease. 27. In the case of application service provider transactions, the Committee concluded that these transactions should generally give rise to services income as opposed to rental payments. In a typical transaction, the service provider uses the software to provide services to customers, maintains the software as needed, owns the equipment on which the software is loaded, provides access to many customers to the same equipment, and has the right to update and replace the software at will.
Business profits and royalties 7. ” 36 TREATY CHARACTERISATION ISSUES ARISING FROM E-COMMERCE 8. In the OECD 1977 Double Taxation Convention, that definition also included “payments […] for the use, or the right to use, industrial, commercial or scientific equipment” and some bilateral conventions still include this previous definition of royalties. 9. This section analyses classification issues arising from the possible application of various elements of these two definitions to payments made in e-commerce transactions.