Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
automated digital services
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 …
Inclusive Framework Blueprints – the main points
Last week, the OECD published the blueprints for both Pillar 1 and Pillar 2. Of course, as curious as we …
Draft Article 12B – revised version released
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will …