Gov'ts Want Net Or Gross Option For Services In UN Tax Pact

By Kevin Pinner · February 11, 2026, 5:29 PM EST

There should be an option for taxpayers to elect gross-basis or net-basis taxation within the protocol on cross-border services under the United Nations framework convention on international tax cooperation, some governments...

To view the full article, register now.

Try a seven day FREE Trial

Already a subscriber? Click here to login

Recent Articles By Kevin

February 10, 2026
Gov'ts Want Varied Nexus In UN Treaty's Services Protocol
February 09, 2026
Tax Court Says Rancher Isn't Hobbyist, Can Deduct Expenses
February 09, 2026
Gov'ts Back UN Treaty's Services Protocol Covering DSTs
February 06, 2026
Gov'ts Want Safeguards For Tax Data Swaps In UN Pact
February 05, 2026
UN Talks Aim To Identify Gaps On Harmful Tax Practices
February 04, 2026
Developing Nations See Tax Data Swaps Lacking Reciprocity
February 03, 2026
Gov'ts Resist Binding Treaty Renegotiations In UN Tax Pact
January 23, 2026
UN Committee Releases Revised Tax Convention Template
January 22, 2026
UK Trading Co. Escapes £1.5M In Penalties For Tax Scheme
January 22, 2026
UK-Peru Tax Treaty Enters Into Force