ACO Company Case Study - Report Writing Law Assignment Help

Assignment Task:

QUESTION 

ACO, a company resident in country A, carries on a video streaming business. In return for monthly subscription fees, customers are able to watch videos online, and are able to download copies of videos on to their mobile devices in order to watch the videos offline (for a limited period).

ACO is the owner or licensee of the copyright in its library of videos. ACO has many individual customers in country B. These individual customers enter into subscription contracts with ACO on ACO's website. Monthly subscription payments are made to ACO by the charging of customers' credit cards (evidenced by invoices which ACO sends to customers' email addresses).

ACO has no physical presence in country B. However, ACO is registered for goods and services tax (known as VAT) in country B, and has appointed an unrelated accounting firm (BCO) in country B to act as its VAT agent.

In accordance with country B law, ACO charges VAT on its invoices to country B customers. Country A and Country B have concluded a double tax treaty in identical terms to the 2017 OECD Model Tax Convention (MTC).

Required: 

Discuss whether country B is allowed to tax the income received by ACO from its customers in country B under the A/B treaty?

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