handbook-tb

ContentsChapter IITaxation of income from services. ............................471. Introduction .........................................472. Domestic law with respect to the taxation of incomefrom services ........................................502.1 Introduction ....................................502.2 A framework of analysis ..........................522.3 An overview of the domestic laws of developing countrieswith respect to the taxation of income from servicesderived by non-residents ..........................563. An overview of the provisions of the United Nations ModelConvention dealing with income from services ...........633.1 Introduction ....................................633.2 Business profits derived from services providedby enterprises ...................................643.3 Construction services ............................653.4 Services in general ...............................663.5 Insurance .......................................663.6 Income from shipping, inland waterways transportationand air transportation ............................673.7 Income from independent personal services .........673.8 Income from employment. ........................683.9 Directors’ fees and the remuneration of top-levelmanagerial officials. ..............................693.10 Entertainers and athletes. .........................703.11 Pensions and social security payments ..............703.12 Income from government services. .................713.13 Other income ...................................714. Problem areas: opportunities for the erosion of the tax base ofdeveloping countries through the provision of services bynon-residents and possible responses ....................724.1 Introduction ....................................724.2 Employment income .............................744.3 Government service ..............................804.4 Directors’ fees and remuneration of top-levelmanagerial officials. ..............................80xiii