international taxation

–Request:
Please compare the Double Tax Treaty (DTT) you have been provided with the OECD Model
Convention.
The articles covered are as follows:
Article 4-Residency
Article 5-Permanent establishment
Article 7-Business profits
Article 10-Dividends
Article 12-Royalty
Article 13-Capital Gains
Article 23-Elimination of Double Taxation
Article 25-Mutual Agreement Procedure
–What is expected from you:
your DTT to analyze is turkey-Norway DTT
Select 5 articles from the above
Please find the differences between the turkey -Norway DTT and OECD Model Convention. You will compare
the DTT and OECD Model Convention limited with the 5 articles selected from above
You will only elaborate on the differences and provide your thoughts and comments
concerning the reasons of the differences
You do not need to directly copy/paste the articles to your essay, but it is expected your
thoughts/views on the differences. Therefore, please focus on the differences.
the essay shouldn’t be less than 1100 words
The DTTs, OECD Model Convention and Commentary has been in uploaded files

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