UN Committee of Experts – agenda published
The UN Committee of Experts has published the agenda for its 21st Session. The meetings will run from 20 to …
Tax Treaties
Some thoughts on the draft Article 12B, UN Model
Back in August, the UN Tax Committee announced proposals for the taxation of automated digital services. Specifically they proposed the …
Covid-19 lockdowns – OECD issues guidance on tax treaty issues
The OECD has published a brief analysis of some of the main tax treaty issues arising from the Covid-19 lockdowns …