TECHNICAL REVIEW OF THE DRAFT ARTICLE 12B UNITED NATIONS MODEL TAX CONVENTION
In June 2020, the UN Committee of Experts on International Cooperation on Tax Matters (“UN Committee”) released a proposal by one of its drafting groups for an additional provision (Article 12B) in the UN Model Tax Convention and accompanying Commentary to deal with certain aspects of the taxation of a digitalised economy. This technical review is designed to assist ATAF members in their analysis of the draft Article 12B.