Taxation of income from automated digital services under the UN Model (Art. 12B)

Georg Kofler; Joao Miguel Parada Ochoa

Taxation of income from automated digital services under the UN Model (Art. 12B)

Institute for Austrian and International Tax Law

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

Original language	English
Title of host publication	The UN Model Tax Convention – Recent Developments
Editors	Georg Kofler, Michael Lang, Pasquale Pistone, Alexander Rust, Josef Schuch, Karoline Spies, Claus Staringer, Rita Szudoczky
Publisher	Kluwer Law International
Publication status	Accepted/In press - 2025

Cite this

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title = "Taxation of income from automated digital services under the UN Model (Art. 12B)",

author = "Georg Kofler and Ochoa, \{Joao Miguel Parada\}",

year = "2025",

language = "English",

editor = "Georg Kofler and Michael Lang and Pasquale Pistone and Alexander Rust and Josef Schuch and Karoline Spies and Claus Staringer and Rita Szudoczky",

booktitle = "The UN Model Tax Convention – Recent Developments",

publisher = "Kluwer Law International",

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Taxation of income from automated digital services under the UN Model (Art. 12B). / Kofler, Georg ; Ochoa, Joao Miguel Parada.
The UN Model Tax Convention – Recent Developments. ed. / Georg Kofler; Michael Lang; Pasquale Pistone; Alexander Rust; Josef Schuch; Karoline Spies; Claus Staringer; Rita Szudoczky. Kluwer Law International, 2025.

Publication: Chapter in book/Conference proceeding › Chapter in edited volume

TY - CHAP

T1 - Taxation of income from automated digital services under the UN Model (Art. 12B)

AU - Kofler, Georg

AU - Ochoa, Joao Miguel Parada

PY - 2025

Y1 - 2025

M3 - Chapter in edited volume

BT - The UN Model Tax Convention – Recent Developments

A2 - Kofler, Georg

A2 - Lang, Michael

A2 - Pistone, Pasquale

A2 - Rust, Alexander

A2 - Schuch, Josef

A2 - Spies, Karoline

A2 - Staringer, Claus

A2 - Szudoczky, Rita

PB - Kluwer Law International

ER -