Question
What is a good hashtag for **"1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is
derived from his activities performed in that other State may be taxed in that other State.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants."** (part of United Nations Model Double Taxation Convention)?
Answer
#unmdtc14 is.
This hashtag is called the #tagcoding hashtag of //1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except in the following circumstances, when such income may also be taxed in the other Contracting State:
(a) if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
(b) if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is
derived from his activities performed in that other State may be taxed in that other State.
2. The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.//.
What is a suitable campaign hashtag for #unmdtc Article 14 - Independent personal services in your country?
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How to construct a hashtag for #fightingUntruthsOnline about #unmdtc Article 14 - Independent personal services ?
The United Nations established the UN Global Principles for Information Integrity which envision an information ecosystem that delivers choice, freedom, privacy and safety for all, such that people everywhere can express themselves freely and make informed and independent decisions.
To contribute to the delivery of this vision regarding #unmdtc Article 14 - Independent personal services in your country or in your mother tongue consider using both hashtags and "online untruths" hashtags.
Construct an "online untruths" hashtag by adding an untruth-postfix to #unmdtc14, the postfix depends on the kind of untruth:
- #unmdtc14_M : Misinformation about #unmdtc Article 14 - Independent personal services
- #unmdtc14_C : Conceptual deception about #unmdtc Article 14 - Independent personal services
- #unmdtc14_D : Disinformation about #unmdtc Article 14 - Independent personal services
- #unmdtc14_F : Fake news about #unmdtc Article 14 - Independent personal services
- #unmdtc14_P : Propaganda about #unmdtc Article 14 - Independent personal services
- #unmdtc14_S : Satire about #unmdtc Article 14 - Independent personal services
Misinformation about #unmdtc Article 14 - Independent personal services refers to false or misleading information that is shared unknowingly and is not intended to deliberately deceive, manipulate or inflict harm on a person, social group, organisation or country.
- Other articles
- #tagcoding
- Backlinks
- also under United Nations Model Double Taxation Convention
- Comments and Footnotes
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