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Extra resources for 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation
Payments for the supply of know-how and payments for the provision of services, sometimes gives rise to practical difficulties. The following criteria are relevant for the purpose of making that distinction: — Contracts for the supply of know-how concern information of the kind described in paragraph 11 that already exists or concern the supply of that type of information after its development or creation and include specific provisions concerning the confidentiality of that information. — In the case of contracts for the provision of services, the supplier undertakes to perform services which may require the use, by that supplier, of special knowledge, skill and expertise but not the transfer of such special knowledge, skill or expertise to the other party.
2. ” New Zealand is currently considering issues relating to the tax treatment of computer software generally. 45 2002 REPORTS RELATED TO THE MODEL TAX CONVENTION because such products cannot be viewed as “industrial, commercial or scientific”, at least when provided to the private consumer. g. where someone acquires a video game CD that is programmed to become unusable after a certain period of time. ii) Computer equipment 24. In a few transactions the question arises as to whether tangible computer equipment (hardware) is being used by a customer so as to allow the relevant payment to be characterised as “payments for the use of, or the right to use, industrial, commercial or scientific equipment” (see categories 7, 8, 9, 11 and 13 in annex 2).
It would be equally inconsistent with the object and purpose of the Convention for the State of source to grant relief or exemption where a resident of a Contracting State, otherwise than through an agency or nominee relationship, simply acts as a conduit for another person who in fact receives the benefit of the income concerned. For these reasons, the report from the Committee on Fiscal Affairs entitled “Double Taxation Conventions and the Use of Conduit Companies”1 concludes that a conduit company cannot normally be regarded as the beneficial owner if, though the formal owner, it has, as a practical matter, very narrow powers which render it, in relation to the income concerned, a mere fiduciary or administrator acting on account of the interested parties.
2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation by Organisation for Economic Co-Operation and Development