The UN Model Convention and its relevance for the global tax treaty network

Resource Information

The work The UN Model Convention and its relevance for the global tax treaty network represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

The UN Model Convention and its relevance for the global tax treaty network

Contributor

• Lang, M
• Pistone, P
• Rust, A
• Schuch, J
• Staringer, C

Subject

• OECD Model
• OECD Model Commentaries
• PE
• UN Model
• air transport
• associated enterprises
• business profits
• capital gains
• collection of tax
• directors' fees
• dispute resolution
• double taxation
• exchange of information
• independent personal services
• mutual assistance
• other income
• passive income
• pension
• shipping
• student
• tax treaty
• treaty interpretation

Language

eng

Summary

The increased mobility of individuals has brought undeniable economic benefits, while also giving rise to various problems regarding taxation at an international level. Cross-border direct taxaton is facilitated by the use of income tax treaties. The OECD and the UN have each established a Model Convention that serves as a template and starting point in tax treaty negotiations. Although the OECD and UN Models may appear highly similar at first glance, some of their provisions deviate significantly from each other in their wording, as well as in their purpose and historical background. This book provides a detailed analysis of the deviation between the OECD and UN Models. It examines the provisions included in the Models, as well as their impact and relevance

Geographic coverage

International

Index

no index present

Language note

English

Literary form

non fiction

Series statement

• European and International Tax Law and Policy Series
• WU Institute for Austrian and International Tax Law

Series volume

• 7
• 7