Developing Countries

Amount A, Developing Countries, Digital economy, OECD, Pillar I

(Reader in Tax Law, King’s College London )/ /Leave a comment

Reader in Tax Law, King’s College London (Autumn 2024) The past 30 June 2024 was anticipated to be a historic moment. Inclusive Framework’s (IF) countries, both developed and developing, were expected to publicly commit to a crucial element of the “global tax deal” by signing the Multilateral Convention (MLC) for the OECD Pillar One. Expectations…

Airlines, Developing Countries, OECD, Shipping, United Nations

, (Tax Policy Center of the University of Lausanne, Switzerland)/ /Leave a comment

What is the current Tax Framework under the UN Model for Taxation of International Shipping and Airline-related income? The current version of the United Nations Model Double Taxation Convention between Developed and Developing Countries (“UN Model 2021”)[1] offers two alternatives under Article 8. Alternative A aligns with the OECD Model Tax Convention on Income and…