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United Nations

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UN Tax Committee Consults on Proposal to Treat Software Payments as Royalties

The United Nations Committee of Experts on International Cooperation in Tax Matters has issued a discussion draft for comment on a proposed change in the UN Model Double Taxation Convention to include software payments in the definition of royalties.

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The United Nations Committee of Experts on International Cooperation in Tax Matters (UN Tax Committee) invites public comments on the attached discussion draft which includes a proposal by a number of members of the Committee for a change to the definition of royalties included in Article 12 of the United Nations Model Double Taxation Convention Between Developed and Developing Countries.

This proposal does not represent the consensus views of the members of the UN Tax Committee and other members of the Committee have in fact objected to it. The publication of this proposal at this stage is intended to allow stakeholders to comment on the proposal before it is considered by the Committee at its 21st session currently scheduled for the end of October 2020.

Comments should be sent by 2 October 2020 at the latest by email to taxcommittee@un.org in Word format (in order to facilitate their inclusion in a revised version of the note that will be distributed to members of the Committee). These emails should be entitled "Comments on discussion draft on the inclusion of software in definition of royalties" and the comments should be addressed to the "Subcommittee on the United Nations Model Tax Convention between Developed and Developing Countries".

Please note that, with the exception of comments from United Nations member States, all comments received regarding this discussion draft will be made publicly available.

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