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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: Article

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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	BIT/2022/5-3 (Browse shelf)	Available		BIT/2022/5-3

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Previous	BIT/2022/5 Bulletin for International Taxation	BIT/2022/5-1 Comparison of the substantive aspects of impermissible tax arrangements in South Africa’s General Anti-Avoidance Rule and the Principal Purpose Test in the OECD Model (2017)	BIT/2022/5-2 The ordering of residence and source country taxes and the OECD Pillar Two Global Minimum Tax	BIT/2022/5-3 Article 12B of the UN Model (2021)	BIT/2022/5-4 Key decision of the Italian Supreme Court on the relationship between the concepts of beneficial ownership and abuse of tax treaties	BIT/2022/6 Bulletin for International Taxation	BIT/2022/6-1 An investigation into the interaction of CFC Rules and the OECD Pillar Two Global Minimum Tax	Next

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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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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.

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By: Mpoha, John W .