Have the OECD and UN Models served their purpose? electrónico Helmut Loukota
By: Loukota, Helmut
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Material type: 
ArticlePublisher: 2021Subject(s): FISCALIDAD INTERNACIONAL | MODELO DE CONVENIO OCDE | MODELO DE CONVENIO DE NACIONES UNIDAS
In:
Bulletin for International Taxation v. 75, n. 11/12, 2021, p. 594-599Summary: In this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2021/11/12-10 (Browse shelf) | Available | BIT/2021/11/12-10 |
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| BIT/2021/1-1 Articles 10 and 11 of the OECD Model and the Commentaries on the OECD Model (2017) | BIT/2021/11/12 Bulletin for International Taxation | BIT/2021/11/12-1 The international tax regime at 100 | BIT/2021/11/12-10 Have the OECD and UN Models served their purpose? | BIT/2021/11/12-11 Multilateral tax treaties | BIT/2021/11/12-12 Tax treaty policy in West Africa | BIT/2021/11/12-13 From the avoidance of double taxation to the avoidance of double non-taxation |
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Resumen.
In this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.
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