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Taxation of digitalized economy proposed UN solution Radhakishan Rawal

By: Rawal, Radhakishan .

Material type: Article

ArticlePublisher: 2020Subject(s): ECONOMÍA DIGITAL

| IMPUESTOS

| FISCALIDAD INTERNACIONAL

| NACIONES UNIDAS

In: Asia - Pacific Tax Bulletin v. 26, n. 3, 2020Summary: The first draft of new Article 12B - Income from Automated Digital Services was recently released by the UN Tax Committee. This article contains an analysis of the proposed article 12B.

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Recursos electrónicos	IEF	IEF	APTB/2020/3-5 (Browse shelf)	Available		APTB/2020/3-5

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Previous	APTB/2020/3-2 Pakistan's economic and tax policy response to the COVID-19 pandemic	APTB/2020/3-3 Taxing digital economy vis-à-vis Income Tax Act 1961	APTB/2020/3-4 Tax implications of COVID-19 in Singapore	APTB/2020/3-5 Taxation of digitalized economy	APTB/2020/4 Asia - Pacific Tax Bulletin	APTB/2020/4-1 Capital gains tax and tax avoidance	APTB/2020/4-2 Does the Singapore-Malaysia Tax Treaty modify Singapore’s domestic tax treatment of income derived by an individual resident in Malaysia from sale of real property in Singapore ?	Next

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The first draft of new Article 12B - Income from Automated Digital Services was recently released by the UN Tax Committee. This article contains an analysis of the proposed article 12B.

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Taxation of digitalized economy proposed UN solution Radhakishan Rawal

By: Rawal, Radhakishan.

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By: Rawal, Radhakishan .