Publications | Single Issue Periodical
Family Advocate Client Manual Summer 2020: Vol. 43, No.1
The U.N. Digital Tax Article 12B [CC]
![The U.N. Digital Tax Article 12B [CC]](/content/dam/aba-cms-dotorg/products/ecd/ondemand/413646578/413646578.Def.L.png.transform/product-2x/img.png)
The U.N. Digital Tax Article 12B [CC]
Part 3 of the webinar series "The Realignment of Taxing Rights in the Global Economy: Impacts & Challenges"
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Featured Guest: Mr Michael Lennard, Chief, International Tax Cooperation Section, Financing for Sustainable Development Office, Department of Economic and Social Affairs, United Nations.
The UN Tax Committee approved insertion of article 12B and its Commentary into the 2021 United Nations Model Tax Convention. Unlike in the OECD-led work on Pillar One, the taxing right is not conditioned on revenue thresholds and only applies to companies engaged in the digital economy, so-called automated digital service companies. The new taxing right would apply to income from automated services such as the supply of user data, platform services, online search engines, and cloud computing services. The model treaty provisions allow source countries to apply a withholding tax on gross payments or companies can elect for the withheld amount to be based on profits earned in the source country. Mr. Lennard, who serves as Secretary of the UN Tax Committee, will give insights into the process that led to the UN Model changes and their implications in light of Pillar One.
CLE Information
The ABA will seek 1.5 hours of CLE credit in 60-minute states and 1.8 hours of CLE credit in 50-minute states in states accrediting ABA live webinars and teleconferences. *Credit hours granted are subject to each state's approval and credit rounding rules.
*Florida Bar regulators have stated that attorneys will not receive Florida credit for any ABA program, even if they self-apply.
More information on the Florida Supreme Court order and its impact on ABA programs can be found here:
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/
https://www.americanbar.org/events-cle/mcle/jurisdiction/florida/florida-rule-change/
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TX2106TPCW3OLC
Duration
60
Publication Date
8/25/2021 12:00:00 AM
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