UN: Meetings of the Tax Committee
The 24th session of the UN Committee of Experts on International Cooperation in Taxation was held in virtual meetings from 4 to 7 April and 11 to 12 April 2022. Workplans were presented by the various Subcommittees for approval by the
See MoreUN: Committee of Tax Experts Discuss Model Treaty Provisions
The virtual meetings of the UN Committee of Experts on Tax Matters taking place from 19 to 28 October 2021 are considering issues arising from the UN Model Tax Convention that should be the subject of future discussion within the UN
See MoreUN: Proposed Treaty Article on Income from Automated Digital Services
Report by James R. Border, Law Office of James R. Border, P.A., Fort Lauderdale, Florida Over the past several days the UN Committee of Experts on International Cooperation in Tax Matters discussed the work done by Members concerning the tax
See MoreUN: Committee of Tax Experts to Hold 21st Meeting
The 21st Session of the United Nations Committee of Experts on International Cooperation on Tax Matters will take place from 20 October 2020 to 6 November 2020. The session will be held in scaled-down format using a virtual platform, with virtual
See MoreUN: Draft Model Treaty Provision on Digital Services
On 6 August 2020 the United Nations (UN) published draft Article 12B for the UN Model Double Taxation Convention, to provide for the allocation of taxable income from automated digital services. The draft Article states that income from
See MoreUN: Virtual Meetings of the Committee of Tax Experts
The UN Committee of Experts on International Cooperation in Tax Matters held their twentieth session in the form of a series of virtual meetings from 22 to 26 June 2020. In the meetings the Committee emphasised the need to provide guidance and
See MoreUN: Committee of Experts Discusses International Tax Issues
The seventeenth session of the UN Committee of Experts on International Cooperation in Tax Matters took place in Geneva from 16 to 19 October 2018. Discussions at the seventeenth session considered issues for the next updates of UN publications on
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