On 20 April 2021, the UN Committee of Experts on International Cooperation in Tax Matters approved the text of the new Article 12B (Income from Automated Digital Services) during the second day of its 22nd session. The new Article 12B is to be included in the updated 2021 version of the UN Model Tax Convention, which is expected to be issued in June 2021. As previously reported, the New Article 12B is as follows:
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ARTICLE 12B – INCOME FROM AUTOMATED DIGITAL SERVICES
1. Income from auto…