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?UN Committee of Experts – agenda published
The UN Committee of Experts has published the agenda for its 21st Session.
[Read more…] about UN Committee of Experts – agenda publishedInclusive Framework documents leaked – again
Another fortnight, another leak. This evening, the latest sets of leaked Inclusive Framework blueprints are once again merrily making their way across the internet.
[Read more…] about Inclusive Framework documents leaked – againA note on Nigeria’s Significant Economic Presence rules
Earlier this year, Nigeria introduced measures to tax foreign digital businesses that generate income within the country. The new taxing right rests on the concept of a business having a ‘significant economic presence’ within Nigeria.
[Read more…] about A note on Nigeria’s Significant Economic Presence rules