#cross-border-services

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#un-tax-cooperation #digital-taxation #source-based-taxation #user-location-nexus #un-tax-committee
European startups
fromTNW | Government-Policy
1 week ago

UN draft protocol would expand nations' right to tax tech giants

A UN draft protocol would allow countries to tax major digital companies based on user location, aiming to turn digital taxation debates into binding law.
fromForbes
7 months ago

U.N. Fields Diverse Tax Committee Suggestions

Over the past several years, the committee has dedicated quite a bit of work to increasing the source taxation of cross-border services, including the creation of article 12AA, which combines two previous treaty articles - 12A and 14 - and allows for the gross basis taxation of cross-border services. Another such measure is article 12C, which addresses the taxation of insurance premiums, and was created by the previous committee.
World politics
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