We are pleased to share that our partner, Karl Berlin, has published a new article in Tax Notes on the UN’s new Article 8 and the taxation of international shipping.

The updated Article 8 in the UN Model Tax Convention marks a notable development in international tax treaty policy. In the article, Karl analyses the rationale behind the new provision, its departure from the traditional treaty treatment of international shipping income, and the broader implications for the allocation of taxing rights between jurisdictions.

You can access the full article here.