服务业在发展中国家和发达国家愈发重要，并越来越多地进行国际贸易。跨境服务贸易的增长现已超过跨境货物贸易的增长。传统上，双重征税条约的目的是划分各国之间跨境贸易产生的征税权利，其主要依据是以实际地点生产的货物为重点的商业模式。
鉴于全球服务贸易的规模，税务当局必须确保对服务贸易收入的征税是高效、有效和公平的。然而，根据《联合国双重征税示范公约》的现行规定，技术服务往往不由来源国征税。因此，跨国企业往往会在技术、管理和咨询服务费方面避税。一些国家（特别是发展中国家）担心如果不在双边税务条约中解决这一问题，就可能阻止对此类服务贸易征税的国内法。因此，它们设法就其税务条约中的条款进行谈判，或对税务条约进行解释，即使其中不包含关于技术服务的特定条款，以允许它们在没有达到常设机构检验标准的情况下对技术服务收入征税。事实上，各国在其双边条约中通过了各种有关技术和其他服务收入的条款，但并没有针对技术服务收费的标准办法。
税务委员会目前正在就向希望收取技术服务费的国家提供技术服务制定指南，从而为企业界和税务部门提供规划保障。这一指南还将帮助各国确定该条是否适合其国情。
- Note from the Coordinator of the Subcommittee on Tax Treatment of Services: Draft Article and Commentary on Technical Services (2014)
- Proposed Changes to the UN Model Tax Convention Dealing with Cyber-Based Services (2014)
- Note on a New Article of the UN Model Convention Dealing with the Taxation of Fees for Technical and Other Services (2013)
- Taxation of Cross-Border Trade in Service: A Review of the Current International Tax Landscape and Possible Future Policy Options (2013)
- Secretariat Note – Recent Work of the Committee on Tax Treatment of Services (2013)
- Secretariat Note – Taxation of Fees for Technical and Other Services under the United Nations Model Convention (2012)
- Follow-up Note on Taxation of Fees for Technical Services and Comments on that Note (2012)
- Additional Comments on Follow-up Note on Taxation of Fees for Technical Services (2012)
- Note by the Subcommittee on the Tax Treatment of Services (2011)
- Note on the Taxation of Services under the United Nations Model Tax Convention (2010)
- Note Provided by the Coordinator of the Subcommittee on Article 14 and the Tax Treatment of Services (2009)