{"id":95916,"date":"2026-07-22T09:03:13","date_gmt":"2026-07-22T14:03:13","guid":{"rendered":"https:\/\/www.dejusticia.org\/?p=95916"},"modified":"2026-07-22T09:03:13","modified_gmt":"2026-07-22T14:03:13","slug":"who-should-collect-taxes-when-services-cross-borders","status":"publish","type":"post","link":"https:\/\/develop.dejusticia.org\/en\/who-should-collect-taxes-when-services-cross-borders\/","title":{"rendered":"Who should collect taxes when services cross borders?"},"content":{"rendered":"

For decades, international tax rules were designed for an economy very different from today\u2019s. In that world, companies produced physical goods and had factories and offices in the countries where they conducted their business. As a result, determining where they should pay taxes was relatively straightforward.<\/span><\/p>\n

But the economy has changed. Let\u2019s consider a simple example. A company based in a country in the Global North develops software and sells its services to customers in Latin America, Africa, or Asia. The users are in those countries, the revenue comes from those markets, and the profits depend on those consumers. However, in many cases, the country where the customers are located has little ability to tax that revenue. In other words, international tax rules have not kept pace with the changing economy.<\/span><\/p>\n

To address challenges like this, the United Nations began negotiations on the <\/span>Framework Convention on International Tax Cooperation<\/span><\/a>, a historic process that seeks to establish more inclusive and representative global tax rules. Unlike other forums where these issues have traditionally been discussed, at the United Nations, all countries generally participate on an equal footing, which creates an opportunity for the concerns of developing countries to play a more significant role in shaping the new international standards.<\/span><\/p>\n

The Convention will establish general principles of tax cooperation but will also include specific protocols on priority issues. Among the first issues selected by the States is <\/span>the taxation of cross-border services<\/span><\/a>\u2014a decision that reflects the growing economic importance of this sector and the gaps in current rules.<\/span><\/p>\n

Digital platforms, cloud services, artificial intelligence, e-commerce, and remote consulting are just a few examples of activities that operate across borders on a daily basis. The decisions made today will have far-reaching effects for decades to come on how countries raise revenue.<\/span><\/p>\n

Taxing Services to Mobilize Resources<\/b><\/h3>\n

The discussion on cross-border services also includes how countries raise revenue to obtain the resources needed to fund health care, education, infrastructure, and climate action.<\/span><\/p>\n

Many countries, especially in the Global South, face enormous challenges in guaranteeing human rights and meeting the <\/span>Sustainable Development Goals<\/span><\/a>. At the same time, they are increasingly participating in a global economy where a growing share of economic value is generated through services provided from abroad.<\/span><\/p>\n

Current rules tend to favor the country where the service-providing company has a physical presence, limiting the ability of the countries where users or consumers are located to collect taxes.<\/span><\/p>\n

For this reason, one of the main objectives of the protocol being negotiated at the United Nations is to review how taxing rights are distributed among the countries involved in an international service transaction.<\/span><\/p>\n

At its core, the discussion is a matter of tax justice. If a company derives economic benefits from consumers, users, or businesses located in a particular country, it is reasonable for that country to receive a share of the taxes generated by that activity. Otherwise, the benefits of globalization end up being concentrated in just a few countries.<\/span><\/p>\n

Therefore, a more balanced international tax system would not only help mitigate inequalities among countries; it would also make it possible to mobilize additional resources to finance sustainable development, reduce dependence on debt, and strengthen states\u2019 capacity to respond to the needs of their populations.<\/span><\/p>\n

What should the protocol on cross-border services include?<\/b><\/h3>\n

The negotiations offer a unique opportunity to modernize international tax rules and adapt them to the 21st-century economy. To this end, the protocol should incorporate at least four fundamental elements.<\/span><\/p>\n

First, it should recognize the right of countries where services are used or consumed to tax a portion of the revenue generated. This principle would allow for a more equitable distribution of tax revenues derived from economic activities that rely on markets located in different territories.<\/span><\/p>\n

Second, the new rules should cover all forms of cross-border service provision, including professional, technical, financial, administrative, and automated services. The modern economy increasingly operates through services, and international rules must reflect that reality.<\/span><\/p>\n

Third, the rules must be simple and easy to administer. Many countries in the Global South have limited administrative capacity and could face difficulties in implementing overly complex mechanisms.\u00a0<\/span><\/p>\n

Finally, the protocol must strengthen international cooperation. <\/span>Taxation of cross-border services requires information exchange, transparency, and coordination<\/span><\/a> among tax administrations. Without these mechanisms, even the best rules could prove insufficient to ensure effective taxation.<\/span><\/p>\n

Why is this so important?\u00a0<\/b><\/h3>\n

The negotiations currently underway at the United Nations represent an opportunity for all countries in the Global North and Global South to participate in updating international tax rules.<\/span><\/p>\n

The discussion on cross-border services is not limited to determining who collects a tax. It also involves deciding how the benefits of globalization are distributed and how the necessary resources are mobilized to finance sustainable development.<\/span><\/p>\n

If the new rules allow countries where users, consumers, and markets are located to receive a fair share of the tax revenue associated with these activities, the Framework Convention could strengthen states\u2019 tax collection capacity and help reduce inequalities between countries.<\/span><\/p>\n

The outcome of these negotiations\u2014though it depends heavily on the political will of many states\u2014could become one of the pillars of the new international tax architecture. In a world where services easily cross borders, establishing fairer rules is a necessary condition for moving toward more equitable and sustainable development.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Digital platforms and artificial intelligence operate without borders, but tax rules remain stuck in the past. The UN Framework Convention seeks to revolutionize the taxation of cross-border services.<\/p>\n","protected":false},"author":32,"featured_media":95914,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4491],"tags":[7939,7940,7938,7015,7928,6338,6364,2651],"class_list":["post-95916","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-home_internacional-en","tag-digital-economy","tag-digital-taxes","tag-international-taxation","tag-justicia-fiscal-en","tag-sustainable-development","tag-tax-justice","tag-tributacion-internacional","tag-united-nations-en-3","subcategory-blog-post","subcategory-highlight","medium-dejusticia-en","post-scope-aaa-not-blog","post-scope-internacional-en","post-scope-international-en"],"acf":[],"yoast_head":"\nWho should collect taxes when services cross borders? - Dejusticia<\/title>\n<meta name=\"description\" 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