What do you understand by Automated Digital Services as per UN model? List out the services (at least 4) mentioned in paragraph 6?
CA Final · Direct Tax Laws and International Taxation · PYQS · November 2024
What do you understand by Automated Digital Services as per UN model? List out the services (at least 4) mentioned in paragraph 6?
Suggested Answer and Working Notes:
(a) (i) As per UN Model Convention, “Automated digital services" means any service provided on the Internet, or another electronic network, in either case requiring minimal human involvement from the service provider. The term "Automated digital services” includes specially: (a) online advertising services; (b) supply of user data; (c) online search engines; (d) online intermediation platform services; (e) social media platforms; (f) digital content services; (g) online gaming; (h) cloud computing services; and (i) standardized online teaching services.
Topics: Overview of Model Tax Conventions
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