Developing Countries Get UN Model for Taxing Tech Companies

Developing countries have won the backing of a U.N. committee to include language in their treaties aimed at helping them tax big tech companies.

The language—known as Article 12B—would update the United Nations model treaty and give developing countries a new framework for deciding how to tax cross-border digital revenue when they negotiate double tax agreements.

The U.N. Committee of Tax Experts adopted article 12B on Tuesday after dissenting countries decided to forgo a vote, said Rajat Bansal, a member of the committee and chair of the tax subcommittee that drafted the article. The U.N. didn’t immediately return a ...