The Future of the Taxation of Software Payments: Reflections on the Proposal to Amend Article 12 of the UN Model as Discussed by the UN Tax Committee in April 2021

Journal
Author
Goede, J.J.P. de
Country
International; OECD; UN
Published Date
Issue
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, Professor Jan de Goede comments on the taxation of software payments in light of the proposal to change article 12 of the UN Model as discussed by the UN Tax Committee in April 2021.