OrbitaxUN Tax Committee Consults on Proposal to Treat Software Payments as Royalties
|Proposed Changes|United Nations
The United Nations Committee of Experts on International Cooperation in Tax Matters has issued a discussion draft for comment on a proposed change in the UN Model Double Taxation Convention to include software payments in the definition of royalties.
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The United Nations Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee) invites public comments on the attac…
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