UN Publishes Amended Draft Tax Treaty Article for Taxation of Automated Digital Services

The UN Committee of Experts on International Cooperation in Tax Matters has published a report on an amended draft of a new Article 12B (Income from Automated Digital Services) from the Subcommittee on Tax Issues related to the Digitalization of the Economy. During its 22nd Session, scheduled for 19 to 28 April 2021, the Committee is invited to approve the amended draft for Article 12B and its Commentary for inclusion in the 2021 version of the UN Model Tax Convention.

The proposed draft of…