WATCH VIDEO: PANEL DISCUSSION
EXPERT TAX VOICES, INTRODUCTION
With the theme, ‘Adapting to Changing Times: From Remote to Automated Digital Services and Beyond,’ UN DESA hosted the global public launch of the 2021 edition of the United Nations Model Double Taxation Convention Between Developed and Developing Countries, recently released by the UN Tax Committee.
The virtual launch event took place on Tuesday, 26 April 2022 (9:00 – 11:30 AM, NY Time).
The launch included ‘Expert Tax Voices’ from around the world, spotlighting new aspects of the UN Model Taxation Convention, for instance, those dealing with:
- the treatment of automated digital services (Article 12B)
- indirect offshore transfers; and
- tax aspects related to collective investment vehicles (CIVs) and pension funds.
In the videos, experts introduced the new aspects, shared insights into the drafting process, and briefly explained what the changes entail.
A forward-looking round-table discussion on the UN Model Taxation Convention then addressed issues critical for developing countries, such as the role of the UN Model and bilateral tax treaties in the light of increasing efforts to negotiate multilateral agreements; how specific features of the UN Model support domestic resource mobilization of source states; and how changes in working methods that were accelerated by the COVID-19 pandemic put pressure on certain provisions of tax treaties.
The event took place alongside the 2022 ECOSOC Forum on Financing For Development and was opened to all interested participants.
For questions, please contact taxcommittee@un.org