SC Submission, March 2021
Comments on Discussion Draft: Taxation of Software Payments as Royalties
South Centre Tax Initiative
The South Centre supports the proposal being discussed in the UN Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee) to tax payments for computer software as royalties. This will help developing countries more effectively tax the digitalized economy and will bring clarity to the application of existing bilateral tax treaties.
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This article was tagged: Bilateral Tax Treaties, Digital Economy, Royalties, Software Payments, South Centre Tax Initiative (SCTI), Tax, Tax Cooperation, Tax Law, Tax Policy, Tax Reform, UN Model Double Taxation Convention, United Nations Committee of Experts on International Cooperation in Tax Matters (UNTC)