Andrés Báez Moreno wins the 8th IBFD Frans Vanistendael
AMSTERDAM, May 12, 2022 (GLOBE NEWSWIRE) -- IBFD is delighted to announce that Andrés Báez Moreno (Spain) is the winner of the 8th IBFD Frans...
Source: globenewswire.com
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First to finish: UN approves Article 12B for taxation of automated digital services | Eversheds Sutherland (US) LLP
To embed, copy and paste the code into your website or blog: While much of the focus has remained on the efforts of the Organisation for Economic Cooperation and Development (OECD) with respect to digital taxation, the United Nations (UN) has finalized revisions to the UN Model Double Taxation Convention (UN Tax Treaty) that would specifically address the taxation of “automated digital services.” On April 20, 2021, the UN approved the final version of new Article 12B of the UN Tax Treaty, Income from Automated Digital Services. Generally, the approach taken by Article 12B is to permit a...
Source: jdsupra.com