国連専門家会合，2020年10月のための文書

国連の21st Session of the Committee of Experts on International Cooperation on Tax Matters, 20 October – 6 November 2020, Virtual informal meetings

のための文書が，パブリックコメントのために公開されていた。

中でもデジタル経済との関係で注目されるのが，automated digital servicesから生ずる所得に対してグロスの源泉地課税を許容する新しい条文ドラフトだ（New Article 12B – INCOME FROM AUTOMATED DIGITAL SERVICES）。これは，OECDのPillar Oneのunified approachとは，全く異なる。

注意すべきは，下記のように文書の位置づけが示されていることである。あくまで，議論のプロセスの過程にある文書と見ておくべきだろう。

At its 20th session in June 2020, a drafting group composed of those seeking consideration of an additional provision in the UN Model Tax Convention to deal with certain aspects of taxation in an increasingly digitalized economy was mandated to put forward a draft of a proposal along those lines.  This process is without prejudice to the ultimate inclusion or otherwise of any provision in the UN Model and it was recognised that it should take on board not only the calls in favour of such a provision, but also relevant discussions about clarifying objectives and recognizing practical complexities. 
The input document will next be considered in a Subcommittee meeting prior to the Committee’s twenty-first session.  The proposal should be read in the context of previous papers considered by the Committee:   E/C.18/2020/CRP25 of 30 May 2020 and  paper E/C.18/2019/CRP12  of 5 April 2019, as well as paper E/C.18/2019/CRP16 of 30 September 2019 which was not formally considered by the Commission but which informs the discussion.
-    Drafting Group Proposal – Possible Tax Treaty, Provision on Payments for Digital Services
-    Drafting Group Cover Note

アルゼンチンのTeijeiroさんのコメントはこれで，米中の強い反対に直面するだろうと指摘している。