And it’s a much bolder document than I had expected.
Comments are invited on the draft, with a deadline of 21 June.
On the draft itself:
[Read more…] about Ad Hoc Committee – Zero Draft Terms of Reference published
A blog about tax and development in Africa.
BY B.M.R.,
And it’s a much bolder document than I had expected.
Comments are invited on the draft, with a deadline of 21 June.
On the draft itself:
[Read more…] about Ad Hoc Committee – Zero Draft Terms of Reference published
BY B.M.R.,
The Tax Inspectors Without Borders Annual Report has been published. Link is here.
In addition to work already done, great to see an ambitious work plan for the months ahead. I’m particularly interested in the plans to assist in practical implementation of global minimum tax rules, as well as those for auditing VAT on digital trade. Both highly crucial for African countries.
BY B.M.R.,
Link is here. Good work, all round.
BY B.M.R.,
Earlier this month, the Platform for Collaboration on Tax held a public consultation workshop on its Draft Toolkit on Tax Treaty Negotiations.
[Read more…] about Tax Treaty Negotiations – public consultationBY B.M.R.,
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital services) will be included in the UN Model Tax Convention.
[Read more…] about Article 12B gets green lightBY B.M.R.,
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will be discussed at the upcoming UN Committee of Experts meeting.
[Read more…] about Draft Article 12B – revised version released