India: Taxation of Digitalised Economy - Analysing the United Nations Article 12B Solution
The United Nation Committee of Experts on International Cooperation in tax matters at the United Nations has approved to add Article 12B in the UN model tax convention in order to include the taxation of “automated digital services” (ADS).
The United Nation Committee of Experts on International Cooperation in tax matters at the United Nations has approved to add Article 12B in the UN model tax convention in order to include the taxation of “automated digital services” (ADS).
The new Article 12B and associated Commentary forms part of the 2021 version of the UN Model Tax Convention.
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