Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Inclusion of software payments in the definition of royalties Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Inclusion of software payments in the definition of royalties
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Technical changes proposed for the 2021 Update of the UN Model Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Technical changes proposed for the 2021 Update of the UN Model
Update of the UN Model Double Taxation Convention between Developed and Developing Countries –Capital Gains on Offshore Indirect Transfers Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries –Capital Gains on Offshore Indirect Transfers
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Proposed changes to the Commentary on Article 5 (Permanent Establishment) Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Proposed changes to the Commentary on Article 5 (Permanent Establishment)
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Collective Investment Vehicles, Pension funds and REITs Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Collective Investment Vehicles, Pension funds and REITs
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view dealing with the application of Art. 13(5) to transparent entities Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view dealing with the application of Art. 13(5) to transparent entities
Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view on a definition of “beneficial ownership” Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Update of the UN Model Double Taxation Convention between Developed and Developing Countries – Minority view on a definition of “beneficial ownership”
Revised Guidelines on the Tax Treatment of Government-to-Government Aid Projects Note by the Subcommittee on the Tax treatment of ODA Projects Submitted by fnu.silvia@un.org on 08/10/2020 Read more about Revised Guidelines on the Tax Treatment of Government-to-Government Aid Projects Note by the Subcommittee on the Tax treatment of ODA Projects
Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries Submitted by fnu.silvia@un.org on 07/10/2020 Read more about Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries
Recommendation on the Public Disclosure of Provisions Concerning the Tax Treatment of Government-to-Government Aid Projects Submitted by fnu.silvia@un.org on 07/10/2020 Read more about Recommendation on the Public Disclosure of Provisions Concerning the Tax Treatment of Government-to-Government Aid Projects