Countries can include Article 12B of UN Tax Convention in treaties
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Countries can include Article 12B of UN Tax Convention in treaties

Anjana Haines
April 27, 2022
African nations will benefit from Article 12B

Countries can now formally include Article 12B of the UN Tax Convention in their treaties on the avoidance of double taxation.

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Anjana Haines
Managing editor ITR
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.
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