Update from UN tax sub-committee

The UN Subcommittee on Tax Challenges Related to the Digitalization of the Economy has issued a brief announcement on the development of a proposed article for inclusion in the UN Model Tax Convention attributing a treaty taxing right for source jurisdictions on payments for automated digital services (Article 12B).

The announcement advised that a final proposal will be presented for decision during the 22nd session of the Tax Committee, which is expected to take place from 19th to 28th April 2021. 

Click here to view a copy the full announcement.