The U.S. Chamber of Commerce has published a letter dated 15 April 2024 to Michael Lennard, the Chief of the International Tax Cooperation Section in the UN Financing for Sustainable Development Office, to express the Chamber's "profound concerns" with the proposed addition of a new article to the UN Model Tax Convention on dealing with fees for cross-border business services to provide greater taxing rights to recipients of services supplied by non-residents in the form of a gross-basis withholding tax. The proposed article would combine Articles 5(3)(b), 12A, and 14 into a new provision (provisionally referred to as Article xx)...