A United Nations committee this week is voting on a new approach to taxing the digital economy that could create another division in the fractured global digital tax debate.
The proposed tax treaty change would give countries a framework for deciding how to tax cross-border digital revenues. The plan’s proponents say it will help developing countries that are disadvantaged in larger global discussions about a digital tax overhaul.
But some developing countries say they would see limited benefits from the proposal, while for companies, the approach may raise concerns about multiple taxation and more disputes.
If the digital tax article,...