Proposed New Article 12B

Michael will speak about the proposed new Article 12b.  The latest public paper from the last session of the Committee of Experts on International Cooperation in Tax Matters can be found here.

Report Summary

This note reflects the progress made in the Subcommittee on Tax Issues related to the Digitalization of the Economy. It presents a draft for a proposed introduction of a new Article 12B (“Income from Automated Digital Services”) into the UN Model with Commentary, prepared by a Drafting Group consisting of 14 members of the Committee seeking consideration of an additional provision in the UN Model Tax Convention to deal with certain aspects of taxation in an increasingly digitalized economy. It also contains a short summary by the Co-Coordinators of the written and oral comments submitted by other members in preparation for, during and after a virtual meeting of the Subcommittee held on 25, 26 and 27 September.  

If you are an Oxford University student, faculty or staff, and would like to attend this seminar, please email cbtevents@sbs.ox.ac.uk