On October 12, 2020, the Organization for Economic Co-operation and Development (OECD) transmitted a webcast to inform the latest developments regarding the work that the OECD/G-20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) has been doing to address the challenges arising from the digitalization of the economy (the so-called “BEPS 2.0”). The project builds […]

  Digital taxation is one of the most contentious areas of international tax policy. On August 6, 2020, the United Nations (UN) Committee of Experts on International Cooperation in Tax Matters released a draft of the proposed new Article 12B for the UN Model Double Taxation Convention between Developed and Developing Countries (UN Model). The […]