The UN Tax Committee has issued an update on progress on amendments to the UN Model Tax Treaty in relation to the digitalization of the economy.
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Update from the Co-Coordinators of the UN Tax Committee Subcommittee on Tax Issues related to the Digitalization of the Economy, Mr. William Fowler and Mr. Aart Roelofsen – 11 March 2021
In its 21st session held in October 2020 the UN Tax Committee voted for including an Article in the UN Model Tax Convention attributing a treaty taxing righ…