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By Organisation for Economic Co-Operation and Development

ISBN-10: 9264099905

ISBN-13: 9789264099906

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The Committee did not attempt to give a definition of management for that 49 2002 REPORTS RELATED TO THE MODEL TAX CONVENTION purpose but noted that this term should receive its normal business meaning. Thus, it would involve functions related to how a business is run as opposed to functions involved in carrying on that business. e. selling) would not. 41. The comments in paragraphs 37 to 39 above are also relevant for the purposes of distinguishing managerial services from the service of making data and software (even if related to management), or functionality of that data or software, available for a fee.

35 2002 REPORTS RELATED TO THE MODEL TAX CONVENTION the present report, which largely reproduces the TAG report and generally adopts the TAG’s suggestions for changes to the Commentary on Article 12. 4. The Committee expresses its thanks to the members of the TAG for their valuable work and their contribution to clarifying how existing tax treaties apply in the context of e-commerce. 2. 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).

As regards the particular case of a contract involving the provision, by the supplier, of information concerning computer programming, the Committee concluded that, as a general rule, the payment will only be considered to be made in consideration for the provision of such information so as to constitute know-how where it is made to acquire information constituting ideas and principles underlying the program, such as logic, algorithms or programming languages or techniques, where this information is provided under the condition that the customer not disclose it without authorisation and where it is subject to any available trade secret protection.

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