Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Application of Article 12 to software payments (E/C.18/2020/CRP13)

Update of the UN Model Double Taxation Convention between Developed and Developing Countries ‒ Application of Article 12 to software payments (E/C.18/2020/CRP13)

Topic

Tax Cooperation
Domestic Public Resources

Type

Other

Official status

Document

Year

2020