TAX TREATIES AND THE TAXATION OF SERVICES IN THE ABSENCE OF PHYSICAL PRESENCE.

The article focuses on the technological development aspects that directly affect individual taxpayers with respect to delivering personal services electronically across borders without physical presence. Topics include concept of services such as physical labor and computer processes, domestic laws in relation to taxation in the absence of fixed base of the service provider; and role of Organization for Economic Co-operation and Development (OECD) in addressing source-based taxation.