Abstract
In this episode, we sit down with Professor Luís Eduardo Schoueri to discuss Article 12 of model tax conventions, which addresses the taxation of royalties. We explore the policy tensions behind source and residence taxation, differences between the OECD and UN approaches, and the evolving role of Article 12 in treaty practice. From software payments to technical services, this conversation unpacks one of the most debated provisions in international tax law.
| Original language | English |
|---|---|
| Publisher | Tilburg University |
| Media of output | Online |
| DOIs | |
| Publication status | Published - 5 May 2025 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 17 Partnerships for the Goals
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Dive into the research topics of 'Tax treaty talks S1E3: Royalties, with professor Luis Eduardo Schoueri'. Together they form a unique fingerprint.Research output
- 2 Digital or Visual Products
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Tax treaty talks S1E2: Business profits, with professor Aitor Navarro
Baptiste Gonzalez, M. P., Poubel, L. & Navarro, A., 27 Feb 2025Research output: Online publication or Non-textual form › Digital or Visual Products
Open Access -
Tax treaty talks S1E1: Permanent establishment, with professor Yariv Brauner
Baptiste Gonzalez, M. P., Poubel, L. & Brauner, Y., 7 Nov 2024Research output: Online publication or Non-textual form › Digital or Visual Products
Open Access
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