Open Access
Choosing between the UN and OECD Tax Policy Models: An African case study
Loading...
Files
RSCAS_2012_60_REV.pdf (553.6 KB)
2012/60
License
Cadmus Permanent Link
Full-text via DOI
ISBN
ISSN
1028-3625
Issue Date
Type of Publication
Keyword(s)
LC Subject Heading
Other Topic(s)
EUI Research Cluster(s)
Initial version
Published version
Succeeding version
Preceding version
Published version part
Earlier different version
Initial format
Author(s)
Citation
EUI RSCAS; 2012/60; Global Governance Programme-31; Global Economics
Cite
DAURER, Veronika, KREVER, Richard, Choosing between the UN and OECD Tax Policy Models: An African case study, EUI RSCAS, 2012/60, Global Governance Programme-31, Global Economics - https://hdl.handle.net/1814/24517
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.