UvA Tax LLM Webinar 1

In the first of the UvA Tax LLM webinar series on Friday, 10 November 2023, at 12:30-13:30 CET, Leonardo Pignatari & Giorgio Beretta will answer the complex question: ‘Are Digital Services Tax covered by double tax treaties?’ “Article 2 of the OECD Model Tax Convention and the Digital Services Taxes”.Given the technical and political challenges faced by Pillar One, many countries have been introducing these taxes. However, DSTs have a particular nature that raises doubt on their compatibility with the objective scope of double tax treaties.