Article 12B of the UN Model (2021) electrónico a simplified solution for developing countries to tax income from the digital economy? John W. Mpoha
By: Mpoha, John W.
Material type: ArticleSubject(s): MODELO DE CONVENIO DE NACIONES UNIDAS | SERVICIOS DIGITALES | ECONOMÍA DIGITAL | IMPUESTOS | PAISES EN DESARROLLO In: Bulletin for International Taxation v. 76, n. 5, 2022, p. 228-240Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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Recursos electrónicos | IEF | IEF | BIT/2022/5-3 (Browse shelf) | Available | BIT/2022/5-3 |
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.
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