The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the OECD Inclusive Framework.
[Read more…] about Pillar One – a predictionTax Treaties
Tax Treaty Negotiations – public consultation
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 consultationArticle 12B gets green light
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 lightDraft Article 12B – ATAF’s viewpoint
ATAF has published a technical review of the proposed Article 12B of the UN Model.
[Read more…] about Draft Article 12B – ATAF’s viewpointDraft Article 12B – revised version released
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 releasedOECD Tax Talks – what next?
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No agreement on the final package, but here’s what we got, anyway …
[Read more…] about OECD Tax Talks – what next?