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

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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