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UN tax experts committee release digital tax treaty model

06 de agosto de 2023 Hi-network.com

The UN Committee of Experts on International Cooperation in Tax Matters released a draft tax treaty proposal on payments for digital services. The committee, comprised of members from developing countries acting in their personal capacity, was asked to consider a proposal drafted by Rajat Bansal from India. However, the committee's proposal differs from the Organisation for Economic Co-operation and Development (OECD) led Inclusive Framework's unified approach to Pillar One, which also seeks to grant greater taxing rights to countries. Besides, the proposal adds a new article to the UN Model Double Taxation Convention between Developed and Developing Countries (UNMC).
 

 

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