This is a visualization of the Action Aid Tax Treaty dataset. The treaties' features have been coded; at the top of the map you can select the feature you want to see, and the lines will change color to represent the treaty's coded value for that feature. The key below explains each feature and what the colors represent.
5i: UN Article 5(3)(a), Permanent Establishment construction length. Green = 6 months or less. Orange = 7 to 11
months. Red = 12 months or more.
5ii: UN Article 5(3)(a), Permanent Establishment supervisory activities associated with construction.
Green = yes. Red = no.
5iii-c: UN Article 5(3)(b), service Permanent Establishment construction length. Green = 6 months or less. Orange =
more than 6 months. Red = no service PE construction length.
5iv: UN Article 5(4)(a), delivery exception to Permanent Establishment. Green = no. Red = yes.
(Will finish this later...)