By Organisation for Economic Co-Operation and Development
Booklet through corporation for fiscal Co-Operation and improvement
Read Online or Download 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation PDF
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Extra info for 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation
E. the distinction between business profits and the part of the treaty definition of “royalties” dealing with payments for the use of, or the right to use, a copyright. In the case of transactions that permit the customer to electronically download digitised products (such as software, images, sounds or text) for the customer’s own use or enjoyment, the payment is made to acquire data transmitted in the form of a digital signal. Since this constitutes the essential consideration for the payment, that payment cannot be considered as royalties as a payment made for the use or the right to use a copyright.
Overview of the report 5. This report is divided as follows: sections 1 to 4 include a description of the various treaty characterisation issues that may arise in electronic commerce together with the conclusions of the Committee on how to address these issues; annex 1 reproduces all the changes to the Commentaries on the Model Tax Convention that are put forward in this report; annex 2 includes an illustrative list of typical e-commerce transactions with the conclusions of the Committee as to how payments arising from these transactions should be characterised for tax treaty purposes (this list is similar to the one included in annex 2 of the TAG report).
The basic distinction between, on the one hand, a transaction resulting in the acquisition of property and, on the other hand, a transaction in services is whether the consideration for the payment is the acquisition of property from the provider. In this regard, a transaction resulting in the acquisition of property should be understood to include a transaction where a digital product (such as a copy of electronic data, a software program, digitised music or video images, and other forms of digital information and content), whether provided on a tangible medium or in the form of a digital signal, is acquired by a customer.