Pillar One – a prediction
The G20 Riyadh Summit concluded today. On international taxation, there was (as expected) broad support for the work of the …
digital services taxes
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 …
Draft Article 12B – ATAF’s viewpoint
ATAF has published a technical review of the proposed Article 12B of the UN Model. Interesting because, if more African …
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 …
OECD Tax Talks – what next?
Yesterday, the OECD gave us an update on the work of the Inclusive Framework on Pillars I and II. No …
Some thoughts on the draft Article 12B, UN Model
Back in August, the UN Tax Committee announced proposals for the taxation of automated digital services. Specifically they proposed the …