UN Group Considers Next Steps for Digital Tax Provision

The United Nations Tax Committee agreed to begin looking at the taxation of remote workers, and is considering next steps in its work on digital taxation, an official said Wednesday.

In 2021, the committee adopted a provision known as Article 12B, which can be included in bilateral tax treaties to help governments—particularly developing countries—tax cross-border digital services.

It’s now considering a “fast-track instrument” that would help countries that want to add provisions like the UN’s Article 12A—which deals with fees for technical services—or Article 12B into their treaties more quickly adopt those measures, said Michael Lennard, chief of ...