UN
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UN Proposal on 12A UN MC showcases UN tax dynamics
Originally published: March 2024 The UN Tax Committee will hold its 28th session today (https://lnkd.in/exJ7aD8Zhttps://lnkd.in/eixQNxTu). This committee is in charge of the UN Model Tax Convention (UN MC). Although this committee does not cover the hotly debated new general UN Tax Convention, the dynamics showcase how tax cooperation at the UN looks like. On the… Continue reading
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OECD: Shot By Both Sides
Originally published: February 2024 The OECD has been the leading organisation for international tax for as long as people can remember. Its role grew as it took on the BEPS project and then the Two Pillars. The Two Pillars sought to resolve long-standing conflicts on the allocation of tax base on topics where the world’s… Continue reading
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Questions for supporters of the UN Tax Committee
Originally published: November 2023 It’s easy to overstate the importance of the UN passing a resolution last week to move towards a binding framework treaty that would enshrine the UN’s role on international tax. In fact, people left, right and center have been using superlatives stressing how important all of this is. And sure, something… Continue reading
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SC & EHEID Reports October 2023
Originally published: November 2023 Last month, the South Centre (SC) published reports where they suggested increasing source taxation ‘while seeking conformity with tax treaty rules’ (https://lnkd.in/erEXXQPU). Then, they followed up with another report (https://lnkd.in/eR7qiXWh) identifying specific problems in double tax treaty (DTT) networks and suggesting updating DTTs through a multilateral instrument (MLI). The new report focuses… Continue reading
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The UN’s solution to taxing remote work
Originally published: October 2023 This week, the UN Committee of tax experts is discussing a proposal to allow taxing remote workers in the country of their employer (https://lnkd.in/e5YMJxJU or Workstream C here: https://lnkd.in/eNrfQ2Jq). The proposal would add a new clause to the UN model convention: Art 15(4), allowing tax on employees in the residence state of the… Continue reading
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EU statement on UN tax committee
Originally published: October 2023 EU came up with a unified position on tax cooperation on the UN (https://lnkd.in/eyXkKCK6). In essence: the EU likes the OECD/Inclusive Framework process and would like that to continue. It doesn’t want to duplicate that process. UN had outlined 3 options of taking its tax work forward, of which option 3… Continue reading
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OECD and UN tussle for control over international tax affairs
Originally published: September 2023 Some curious politics are playing out between the UN and the OECD (https://lnkd.in/eZVAxs6n). The UN wanted a bigger role on international tax matters, but the OECD is so dominant that the UN needed to differentiate itself by criticising and distancing it from the OECD. The critique was only a small portion… Continue reading
About Me
I am Leonard, an experienced M&A Tax and International Tax expert. I write about tax on LinkedIn and Twitter sometimes (but mostly LinkedIn). People liked the posts, but there were too many of them to keep track of. So, now they are on a blog for future reference.
Obvious disclaimers on all my posts: this is not advice. These views are my own and do not necessarily represent my employer.
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LinkedIn profile: https://www.linkedin.com/in/leendertwagenaar/
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