Mpoha, John W.
Article 12B of the UN Model (2021) a simplified solution for developing countries to tax income from the digital economy? electrónico / John W. Mpoha
Resumen.
The author considers whether article 12B of the UN Model (2021) regarding income from automated digital services is a simplified solution for developing countries to tax income derived from the digital economy. The analysis reveals that the article’s weaknesses outweigh its strengths, and that alternatives should be examined.
MODELO DE CONVENIO DE NACIONES UNIDAS
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTOS
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 76, n. 5, 2022, p. 228-240
Article 12B of the UN Model (2021) a simplified solution for developing countries to tax income from the digital economy? electrónico / John W. Mpoha
Resumen.
The author considers whether article 12B of the UN Model (2021) regarding income from automated digital services is a simplified solution for developing countries to tax income derived from the digital economy. The analysis reveals that the article’s weaknesses outweigh its strengths, and that alternatives should be examined.
MODELO DE CONVENIO DE NACIONES UNIDAS
SERVICIOS DIGITALES
ECONOMÍA DIGITAL
IMPUESTOS
PAISES EN DESARROLLO
Bulletin for International Taxation 0007-4624 v. 76, n. 5, 2022, p. 228-240