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International Tax News & Updates

UN Committee proposes draft Article on digital service payments

8/6/2020

 
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On August 6, 2020, the UN Committee of Experts on International Cooperation in Tax Matters released a proposed, optional tax treaty article on digital service payments.

The new Article 12B is entitled “Income from Automated Digital Services” and is followed by a detailed commentary.

The draft provision and its Commentary have been prepared in accordance with the outcomes of the 20th session of the Committee, concerning the drafting of a provision that would allow the source taxation of income from the rendering of automated digital services.
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See Draft Article

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