Article 12B gets green light
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital …
The UN Tax Committee has reached a decision: the proposed Article 12B (on the taxation of income from automated digital …
ATAF has published a technical review of the proposed Article 12B of the UN Model. Interesting because, if more African …
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will …
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No …
The UN Committee of Experts has published the agenda for its 21st Session. The meetings will run from 20 to …
Back in August, the UN Tax Committee announced proposals for the taxation of automated digital services. Specifically they proposed the …