UN Committee proposes draft Article on digital service payments

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.
​
See Draft Article