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Title:Choosing between the UN and OECD Tax Policy Models: An African case study Author(s):DAURER, Veronika; KREVER, RichardDate:2012Type:Working PaperSeries/Number:EUI RSCAS; 2012/60; Global Governance Programme-31; Global EconomicsAbstract: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 ...