Choosing between the UN and OECD Tax Policy Models: An African case study

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dc.contributor.author DAURER, Veronika
dc.contributor.author KREVER, Richard
dc.date.accessioned 2012-11-20T11:28:59Z
dc.date.available 2012-11-20T11:28:59Z
dc.date.issued 2012
dc.identifier.issn 1028-3625
dc.identifier.uri http://hdl.handle.net/1814/24517
dc.description.abstract Almost all the world's tax treaties are based on precedents found in an OECD model tax convention or a UN model tax convention. Both model divide taxing rights on cross-border investment and business activities. The OECD model shifts taxing rights to capital exporting treaty partners while the UN treaty allows capital importing countries to retain more taxing rights. This paper examines the use of OECD and UN precedents in the tax treaties of a group of 11 East African countries. It is difficult to see a link between reduced taxation by the capital importing countries and increased foreign investment. While there are variations within the group, as a group the African countries may have conceded more taxing rights to capital exporting nations than counterparts in Asia. en
dc.language.iso en en
dc.relation.ispartofseries EUI RSCAS en
dc.relation.ispartofseries 2012/60 en
dc.relation.ispartofseries Global Governance Programme-31 en
dc.subject Tax treaties en
dc.subject OECD model en
dc.subject permanent establishment en
dc.title Choosing between the UN and OECD Tax Policy Models: An African case study en
dc.type Working Paper en


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