The Resource New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?

New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?

Label
New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
Title
New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
Creator
Subject
Language
eng
Summary
This thesis evaluates whether the new Article 12B on income from automated digital services of the United Nations Model Convention (UNMC) is a simplified solution to tax income from the digital economy in developing countries. The digitalization of the economy has changed the business behaviour of enterprises and has brought to the fore the inadequacy of the international tax framework to tax income from the digital economy because PE nexus is longer needed to access market jurisdictions. The new Article 12B is designed to provide more taxing rights to source countries. The thesis provides the context and the background to the formulation of the new Article 12B. It provides an overview of Article 12B and its relationship with other treaty provisions in the UNMC, and discusses the tax challenges faced by developing countries due to digitalisation of the economy
http://library.link/vocab/creatorName
Mpoha, J.W
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • UN
  • digital economy
  • developing countries
  • automated digital services
  • UN Model
  • PE
  • allocation of taxing rights
  • nexus
  • tax treaty
Label
New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
Instantiates
Publication
Extent
VII, 40 p.
Label
New Article 12B of the UNMC : is it a simplified solution for taxing income from digital economy in developing countries?
Publication
Extent
VII, 40 p.

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