Taxes, Spending, and Budgets - How Africa Pays Its Way
Taxes, Spending, and Budgets -
How Africa Pays Its Way.
Just out – the latest draft of the proposed Article 12B of the UN Model Tax Convention. The draft will be discussed at the upcoming UN Committee of Experts meeting.
If you’re after an analysis of the main changes between this version of the draft and the original one, this TaxSutra article does a fine job.
The UN Committee of Experts has published the agenda for its 21st Session.
The meetings will run from 20 to 29 October.
As far as updates to the UN Model are concerned, Wednesday 21 October is the main day.
Also worth following proceedings on Friday, 23 October. That’s the date scheduled for discussing the proposed Article 12B of the UN Model (dealing with taxation of automated digital services). This particular agenda item will be concluded on Tuesday, 27 October.
The agenda may be subject to revision, so the dates given above may change.