RIVISTA DI DIRITTO TRIBUTARIO INTERNAZIONALE - Rdti.it

Sezione I - Dottrina
In conclusion, from the brief overview of employment and tax legislation
in other countries, it emerges that even in these countries there exists
a third type of work contract which cannot be qualified either as subordinated
employment or as self employment work.
The need for this third type of work contract is felt more acutely in
the field of employment law than it is in the field of tax law, both within
Germany and Uinetd Kingdom.
The need from a substantive point of view for a third type of work
contract in the field of tax law can be inferred from certain income tax
legislation passed both in the Germany and in Spain.
9. Co-ordinated and continuous collaboration contracts; the model
OECD treaty on double taxation
The model OECD treaty on double taxation deals both with se!f employment
work carried out by "independent professionals" and with subordinated
employment contracts (article 14 and 15). It refers, on the one
hand, to the concept of the "independence" of certain professions and, on
the other hand, it sets out some examples of income from subordinated
employment. I 19'
The mode! treaty being examined here, does not set forth, therefore,
a provision of a generaI nature in co-ordinated and continuous colla boration
contracts.
Such an omission, according to some seems have been èetermined
by the intention to privilege the structural aspect of the work activity, in
order to avoid references to complex cases, such as, for example, nonsubordinated
employment contracts (73).
The OECD model. dedicates, therefore, particular attention to some
of the typical cases of co-ordinated and continuous collaboration contracts,
having regard, respectively to articles 16 and 17 on remuneration
and fees of company directors and income from sporting activities.
It seems to divide income from se!f employment work into three subcategories.
By virtue of this provision the income generated from carrying out
the offices of company director shall be taxed in the country of residence
of such company.
(73) Thus, G. Puoti, Incorne from employment contracts in OECD Cornmentary,
in International Tax Law Manual, edited by V. Uckrnar. Cedam, 1999, p. 331.
RIVISTA DI DlRfTID TRIBUTARIO IN1ERNAZIONALE 3/2001