A Tributação de Serviços na Fonte e as Convenções Modelo

Renascimento dos Ideais do Artigo 14 OCDE

Abstract

In the current article, the author analyzes how the conflict of interests between Source Countries and Residence Countries has influenced the drafting process of the OECD Model Tax Convention and its Commentaries. Further, study is conducted on the relation between Article 14 of the OECD Model Tax Convention, excluded in 2000, Article 14 of the United Nations Model Tax Convention, and the Services PE Alternative, introduced on the Commentaries to Article 5 OECD Model Tax Convention in 2008, in order to verify whether this recent amendment to the Commentaries marks the rebirth of former Article 14 OECD Model Tax Convention. At last, the position of Brazil in regards taxation of services and its relation with the concept of permanent establishment is scrutinized.