{"product_id":"article-12b-un-model-convention-2021-the-uns-response-to-the-tax-challenges-arising-from-the-digitalization-of-the-economy-hardcover","title":"Article 12B UN Model Convention 2021: The UN's Response to the Tax Challenges Arising From the Digitalization of the Economy - Hardcover","description":"\u003cdiv\u003e\u003cp style=\"text-align: right;\"\u003e\u003ca href=\"https:\/\/reportcopyrightinfringement.com\/\" target=\"_blank\" rel=\"nofollow\"\u003e\u003cb\u003eReport copyright infringement\u003c\/b\u003e\u003c\/a\u003e\u003c\/p\u003e\u003c\/div\u003e\u003cp\u003eby \u003cb\u003eChristian Knotzer\u003c\/b\u003e (Author)\u003c\/p\u003e\u003cp\u003e\u003c\/p\u003e\u003cp\u003eThis groundbreaking book - a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy - provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for 'Income from Automated Digital Services'. In extensive detail, the author thoroughly examines the article's underlying principles, its individual provisions, the tax policy context that surrounds it, how it might be applied, and what its strengths and weaknesses are.\u003c\/p\u003e \u003cp\u003eThe author's analysis (which includes a paragraph-by-paragraph discussion of the article and examines its Commentary in extensive detail) covers all aspects of the article and its significance, including the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003ehow to reconcile the approach taken by Article 12B UN Model Convention with general principles underlying the coordination of taxing claims;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003elegal and tax policy relation to other provisions of the UN Model Convention and to the OECD\/Inclusive Framework Pillar One\/Amount A;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003einfluence of developing countries in forums of international tax coordination;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe value of country positions and minority views in Model Conventions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecategories of digital services;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe novel option for annual net taxation in Article 12B(3) UN Model Convention; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ethe proposal for a UN fast-track instrument.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eIt is not surprising that the ubiquitous digitalization of the economy has led to a widespread sense of unease in the international tax community. Practitioners and policymakers who face this issue in their day-to-day work will greatly appreciate this book's clear explanation of how Article 12B UN Model Convention works and benefit from its consideration of how it is likely to be implemented in the international double taxation treaty network.\u003c\/p\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eNumber of Pages:\u003c\/strong\u003e 304\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003eDimensions:\u003c\/strong\u003e 0.69 x 9.21 x 6.14 IN\u003c\/div\u003e\n            \u003cdiv\u003e\n\u003cstrong\u003ePublication Date:\u003c\/strong\u003e July 15, 2024\u003c\/div\u003e\n            ","brand":"BooksCloud","offers":[{"title":"Default Title","offer_id":50729365569842,"sku":"9789403524788","price":196.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0961\/1608\/0946\/files\/ie7CQ9RIn79789403524788.webp?v=1765641336","url":"https:\/\/deskinlawfirm.com\/products\/article-12b-un-model-convention-2021-the-uns-response-to-the-tax-challenges-arising-from-the-digitalization-of-the-economy-hardcover","provider":"DLF Bookstore","version":"1.0","type":"link"}