UN Subcommittee of Committee on Tax Matters Agrees to Move Forward on Draft Tax Treaty Article for Taxation of Automated Digital Services
A subcommittee of the UN Committee of Experts on International Cooperation in Tax Matters has issued a notice on the agreed outcomes from its 25 to 27 August 2020 meeting on the tax consequences of the digitalization of the economy. This includes agreement to move forward on the draft treaty article and commentary regarding the taxation of automated digital services, which was released earlier…
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