Concerns Regarding the Proposed Amendments to Article 8 of the United Nations Tax Model Convention Persist
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Concerns Regarding the Proposed Amendments to Article 8 of the United Nations Tax Model Convention Persist
Montreal, 27 May 2025 – This Advisory Bulletin follows the initial bulletin titled “Changes in the Global Policies regarding taxation of international air transport,” issued on 3 March 2025. During the 30th Meeting of the United Nations Committee of Experts on International Tax Matters (UN Tax Committee) the changes to Article 8 of the United Nations Model Double Taxation Convention Between Developed and Developing Countries (UN Model Convention…
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