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of <h1>Digital Services Income Taxation: Global Framework for Taxing Automated Online Services with Minimal Human Intervention</h1> The UN Model's Article 12B addresses taxation of income from automated digital services across contracting states. It establishes rules for taxing digital service income, defining such services as internet-based offerings requiring minimal human involvement. The provisions allow taxation in the state where income arises, with specific rates and conditions for taxation, including considerations for multinational enterprise groups. The article covers various digital services like online advertising, cloud computing, and social media platforms, while providing mechanisms for determining tax liability and preventing double taxation.
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