Controversial UN treaty provision for a digital tax awaits final approval

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Controversial UN treaty provision for a digital tax awaits final approval

Danish Mehboob
April 16 2021
UN Committee of Experts on International Cooperation in Tax Matters prepare to finalise Article 12B

Tax experts suggest the final draft of the UN’s Article 12B treaty proposal to tax automated digital services (ADS) could impede the OECD’s multilateral digital tax agenda as an alternative option for developing countries.

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Danish Mehboob
Senior Reporter ITR
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Danish reports on all matters of direct tax and BEPS. He covers a range of tax issues in these areas and what multinationals are doing to manage the tax burdens. Danish also specialises in tax technology and data management.
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