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Spotlight on Article 12B of the UN Model Double Taxation ConventionAug-24-2020

On 6 August 2020, the UN Committee of Experts on International Cooperation in Tax Matters released the proposed article 12B on income from automated digital services. If adopted, article 12B of the UN Model Double Taxation Convention would grant the source country greater taxing rights. Largely seen as a counter to the OECD's unified approach to Pillar I, article 12B has been widely praised for its practical and simple approach.