Digital Tax Proposal from UN Subcommittee to Be Ready by April

The United Nations will have a final version of its digital tax proposal in late April, a subcommittee of the organization said.

The U.N. is developing a new “Article 12B” in its model tax treaty to help countries—especially developing countries—apply tax to digital services in agreements with their treaty partners.

• “Some pending key issues” have been decided over the winter by the U.N. subcommittee working on the article, the Thursday announcement said. It didn’t detail what those issues were.
• The panel will fine-tune the language, then prepare a final proposal for decision during meetings held April 19-28, the ...