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第十四条独立个人劳务联合国范本第十四条复述了经合发组织协定范本第十四条的基本条文,分别列入第一款第一项和第二款。除了在第一款第一项保留了经合发组织范本第十四条第一款的一项条文外,第一款的第二和第三项是两项新的条文。在讨论第十四条的条文过程中,发展中国家的一些成员认为,采用设有固定基地和停留期的标准限制来源地国家的征税,是不适当的。
Article 14 Independent personal service Article 14 of the Model United Nations reproduces the basic provisions of Article 14 of the model OECD Agreement and is included in the first paragraph and the second paragraph of the first paragraph respectively. Except for the retention of a provision of article 14, paragraph 1, of the OECD model in paragraph 1, paragraph 1, the second and third paragraphs of paragraph 1 are two new provisions. In discussing the provisions of article 14, some members of developing countries considered it inappropriate to impose levies in countries with source-restricted fixed-base and dwellings standards.