The United Nations(UN) Committee of Experts on International Cooperation in Tax Matters has issued a discussion draft for comment on a proposed change in the UN Model Double Taxation Convention to include software payments in the definition of royalties. This change, proposed, would affect Article 12, paragraph 3, of the UN Model Convention Between Developed […]
from Taxscan | Simplifying Tax Laws https://ift.tt/3hFSeXL
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