Browsing RSCAS Working Papers by Subject "OECD model"

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Browsing RSCAS Working Papers by Subject "OECD model"

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    Title: Choosing between the UN and OECD Tax Policy Models: An African case study  Author(s): DAURER, Veronika; KREVER, Richard Date: 2012 Type of Publication: Working Paper Series/Report no.: EUI RSCAS 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 ...