UN Proposes Adding Digital Tax to Its Model Treaty (1)

Aug. 7, 2020, 11:31 AM UTCUpdated: Aug. 7, 2020, 5:54 PM UTC

The tax committee of the UN Department of Economic and Social Affairs is proposing to amend its model tax treaty to cover the taxation of automated digital services.

The new article 12B would allow countries negotiating a treaty under the UN convention to decide how much tax they want to levy on the gross turnover of digital companies where their users are based.

The proposal from the UN committee, made up of developing countries, runs parallel to a separate process at the Organization for Economic Cooperation and Development, which has been trying to get nearly 140 countries to agree to ...

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