UN to Develop Multilateral Instrument for Implementing New Article 12B on Income from Automated Digital Services
The UN Committee of Experts on International Cooperation in Tax Matters has reportedly approved a workplan for the development of a multilateralized approach to implementing the new Article 12B (Income from Automated Digital Services) of the UN Model Convention. This would involve the use of a multilateral instrument similar to that developed by the OECD to implement BEPS changes to the OECD Mo…
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