UN: Digital service tax
The UN tax committee members have issued a proposal re: taxation of digital service income. The proposal will be discussed in meetings later this year, making their way to become a part of the UN Model Tax Convention.
This will be an interesting dynamic, as the OECD is working diligently to finish their digital tax project this year. It is hopeful that both proposals will have a similar framework, avoiding a natural clash in methodology prone to dispute.
In summary, the UN and OECD digital tax proposals should be monitored to watch the progress, and changes prior to finalization envisioned by the end of this year.
Click to access TAX%20TREATY%20PROVISION%20ON%20PAYMENTS%20FOR%20DIGITAL%20SERVICES.pdf
Strategizing Multinational Tax Risks 