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Additional resources for 2002 Reports Related to the Oecd Model Tax Convention: Issues in International Taxation
4 Examples of payments which should therefore not be considered to be received as consideration for the provision of know-how but, rather, for the provision of services, include: — payments obtained as consideration for after-sales service, — payments for services rendered by a seller to the purchaser under a guarantee, — payments for pure technical assistance, 43 2002 REPORTS RELATED TO THE MODEL TAX CONVENTION — payments for an opinion given by an engineer, an advocate or an accountant, and — payments for advice provided electronically, for electronic communications with technicians or for accessing, through computer networks, a trouble-shooting database such as a database that provides users of software with non-confidential information in response to frequently asked questions or common problems that arise frequently.
Some payments, however, may be taken out of Article 7 by the rule of paragraph 7 of Article 7, which gives priority to any other Article that expressly deals with the specific type of income concerned. One such Article is Article 12, dealing with royalties. For these reasons, the payments referred to in this report should not be considered to fall within Article 21, which deals with other income. 3. Business profits and royalties 7. ” 36 TREATY CHARACTERISATION ISSUES ARISING FROM E-COMMERCE 8.
27. In the case of application service provider transactions, the Committee concluded that these transactions should generally give rise to services income as opposed to rental payments. In a typical transaction, the service provider uses the software to provide services to customers, maintains the software as needed, owns the equipment on which the software is loaded, provides access to many customers to the same equipment, and has the right to update and replace the software at will. The customer may not have possession or control over the software or the equipment, will access the software concurrently with other customers, and may pay a fee based on the volume of transactions processed by the software.