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 predictiondigital 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 services) will be included in the UN Model Tax Convention.
[Read more…] about Article 12B gets green lightDraft Article 12B – ATAF’s viewpoint
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?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 inclusion of a new article in the UN Model. But will this really work?
[Read more…] about Some thoughts on the draft Article 12B, UN Model