2002 Reports Related to the Oecd Model Tax Convention: by Organisation for Economic Co-Operation and Development

By Organisation for Economic Co-Operation and Development

Publication via employer for fiscal Co-Operation and improvement

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Offering on-line gambling services through the internet). 38. In that respect, it is crucial to determine at what point the special skill or knowledge is used. Special skill or knowledge may be used in developing or creating inputs to a service business. The fee for the provision of a service will not be a technical fee, however, unless that special skill or knowledge is required when the service is provided to the customer. For example, special skill or knowledge will be required to develop software and data used in a computer game that would subsequently be used in carrying on the business of allowing consumers to play this game on the internet for a fee.

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).

For example, the sale of the same investment report or other high-value proprietary information to many customers should be treated as a sale of property rather than a service. Even if the customer obtained the report electronically by downloading it from a database of reports maintained on the vendor’s server, the essential consideration would still be to acquire data transmitted in the form of a digital signal for the own use or enjoyment of the acquiror rather than to obtain a service. 5. Technical fees Analysis and conclusions 33.

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