Draft Article 12B – ATAF’s viewpoint
ATAF has published a technical review of the proposed Article 12B of the UN Model. Interesting because, if more African …
Digital Services Taxes
Draft Article 12B – revised version released
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will …
Designing digital taxes – ATAF guidance published
ATAF has just published its suggested approach to drafting digital services tax legislation. The document is available on its website. …