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Event Date |
Tue Apr 26 UTC (over 2 years ago)
In your timezone (EST): Mon Apr 25 8:00pm - Mon Apr 25 8:00pm |
Location | Virtual |
Region | All |
The launch will include ‘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 will introduce the new aspects, share insights into the drafting process and briefly explain what the changes entail.
A forward-looking round-table discussion on the UN Model Taxation Convention will then address 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.