The past, present and future of the taxation of independent personal services on double tax conventions: is there still a place for Article 14 on model tax conventions?

Research output: Chapter in Book/Report/Conference proceedingChapterAcademic

Original languageEnglish
Title of host publicationProblemas de Tributación International en Iberoamérica: una visión desde los diez años del OITI
EditorsA. Báez Moreno, J.M. Castro Arango
Place of PublicationBogotá
PublisherUniversidad Externado de Colombia
Pages253-300
ISBN (Print)978-95-8790-227-3
Publication statusPublished - Oct 2019

Cite this

Souza de Man, F. (2019). The past, present and future of the taxation of independent personal services on double tax conventions: is there still a place for Article 14 on model tax conventions? In A. Báez Moreno, & J. M. Castro Arango (Eds.), Problemas de Tributación International en Iberoamérica: una visión desde los diez años del OITI (pp. 253-300). Universidad Externado de Colombia.