Subscribe to ITPF News

ITPF News RSS Feed

Download 2017 International Scorecard

Download 2017 International Scorecard Report

The ITPF News Blog is managed by the students at the University of Florida Levin College of Law International Tax LLM Program.

University of Florida logo

Recent Articles


U.N. Tax Committee Notes Support for Revising Royalty Definition

By: Stephanie Soong Johnston

The U.N. Tax Committee has decided against including software payments in the U.N. model treaty’s definition of royalties but will note in the updated treaty commentary that some of its members support doing so. The committee on April 28 approved changes to the commentary on article 12 of the U.N. model tax convention, including a new paragraph reflecting final text for a new article 12B, which allows for the taxation of automated digital services. The text says that article 12B may cover downloads of software and some other types of digital content.

To read more go here Subscription Required
By Stephanie Soong Johnston, posted on Thursday April 29, 2021

Read More International Tax News