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 predictionautomated 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 services) will be included in the UN Model Tax Convention.
[Read more…] about Article 12B gets green lightInclusive 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 all are, not everyone is keen on wading through hundreds of pages.
[Read more…] about Inclusive Framework Blueprints – the main pointsDraft 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 released