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Digital economy: UN Model Convention

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The UN Tax Committee has published a report on issues of particular relevance to developing countries relating to taxation of the digital economy, including a proposed new article for the UN Model Tax Convention. The report presents a draft for a proposed new Article 12B ‘Income from Automated Digital Services’ to be added into the UN Model Tax Convention. The new article will deal with how the two parties to a double tax agreement agree their taxing rights in respect of income from automated digital services.

Issue: 1506
Categories: News