OECD Model Tax Convention and developing countries

help or hindrance? : intensive course
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Faculty of Law, University of Toronto , [Toronto]
Taxation -- Law and legislation., Taxation -- Law and legislation -- Organisation for Economic Co-operation and Development count
StatementEduardo Baistrocchi.
ContributionsUniversity of Toronto. Faculty of Law.
The Physical Object
Pagination1 v. (various pagings) ;
ID Numbers
Open LibraryOL20959565M

Data and research on tax treaties including OECD Model Tax Convention, Mutual Agreement Procedure Statistics, prevention of treaty abuse., This publication is the tenth edition of the condensed version of the OECD Model Tax Convention on Income and on Capital.

This shorter version contains the articles and commentaries of the Model Tax Convention on Income and Capital as it read on 21 November. This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital.

This full version contains the full text of the Model Tax Convention as it read on 21 Novemberincluding the Articles, Commentaries, non-member economies’ positions, the Recommendation of the OECD Council, the historical notes and the background reports. OECD iLibrary is the online library of the Organisation for Economic Cooperation and Development (OECD) featuring its books, papers and statistics and is the gateway to OECD's analysis and data.

OECD. "Tax Treaties: Update to OECD Model Tax Convention Released." Accessed OECD. "How We Work." Accessed OECD. "OECD Economic Outlook." Accessed OECD iLibrary. "OECD Interim Economic Assessment Coronavirus: The World Economy at Risk." Accessed OECD. "Economic Surveys and Country. This publication is the condensed version of the OECD Model Tax Convention on Income and Capital.

This shorter version contains the full text of the Model Tax Convention, but without the historical notes, the detailed list of tax treaties between OECD member countries and the background reports that are included in the full-length loose-leaf and electronic versions.

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However, since the OECD Model is drafted by industrialised countries, this OECD Model is not considered to be the relevant model tax treaty for developing countries.

The main difference between the UN Model and the OECD Model is a variance in the applicability of the principle of source state taxation.

vii Introduction Historical background 1. The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (the Manual) was initially pub- lished in 4 and. The Guidelines are the first international corporate responsibility instrument to cover taxation, contributing to and drawing upon a significant body of work on taxation, most notably the OECD Model Tax Convention and the UN Model Double Taxation Convention between Developed and Developing important chapter covers fundamental taxation recommendations.

The Importance of Tax Treaties for Developing Countries. Chapter 3. UN Model Convention: The Model for Developing Countries. Chapter 4. Empirical Analysis: Taking Stock of the Provisions in the Tax Treaties of East African LDCs. Chapter 5. Improving the UN Model.

Chapter 6. Conclusion. Chapter 7. List of References. Chapter 8. Annex. This edition of the Model Tax Convention: Condensed Version has been superceded by more recent editions.

This publication is the condensed version of the OECD Model Tax Convention on Income and on Capital, which is produced in a loose-leaf. In most aspects, treaties OECD Model Tax Convention and developing countries book by the Netherlands in the s, the s and the early s with OECD Member countries often resemble the and later the version of the OECD Model Tax Convention on Income and on Capital (OECD Model), although specific articles occur which are due to specific relations between the Netherlands and.

This publication is the tenth edition of the full version of the OECD Model Tax Convention on Income and on Capital. This full version contains the full text of the Model Tax Convention as it read on 21 Novemberincluding the Articles, Commentaries, non-member economies’ positions.

Canada was not represented in the UN's Group of Experts that worked to prepare the first version of the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model) published inor in the Ad Hoc Group of Experts on International Cooperation in Tax Matters that prepared the revisions for the UN.

This book is by far the best book on the OECD Model Tax Convention (). Charts, overviews and significant case studies complete the comprehensive explanations on the mechanics of the OECD Model and the articles thereof, and make it to a must have for studying the subject.5/5(1).

guidance to support developing countries in coping with the chal- lenges posed by international tax avoidance and evasion, in order to increase tax revenues for investment in sustainable development. The takeaway. The OECD Model is a common reference point for countries engaged in treaty negotiations.

The OECD Model makes significant changes to many of the operative rules that will impact the availability and scope of treaty benefits for taxpayers resident in countries that enter into revisions to existing treaties or negotiate new treaties based on the OECD Model provisions.

OECD Model Convention 90 Taxation of services in the OECD Model Convention 91 Taxation of services by developing countries and the OECD Guidelines Chapter 7: Taxation of Services in the 21st Century IBFD, Your Portal to Cross-Border Tax Expertise Web.

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from legal and economic perspectives, and make a modern and fair proposal for tax treaties.

We show under which conditions a developing and a developed country will voluntarily sign a tax Cited by: 7. Andrei Cracea is the Editor of the book OECD Model Tax Convention on Income and on Capital and Key Tax Features of Member Countries and of country chapters for the Topical Analyses IBFD database.

He has extensive experience in domestic and international taxation, gained in consultancy practices as well as in an industry : Paperback. The UK’s tax treaties with developing countries during the s. were to bind developing countries into OECD-type tax treatment of British firms.

of the OECD Model Convention and some. tax treaties between developed and developing nations (U.N. Guide-lines).4 Thus, in the tax treaty arena, two sets of guidelines are available for negotiating tax conventions: the OECD Model and the U.N. Guidelines. Part I of this article examines some of the basic operative assump-tions of tax by: 1.

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This full version of the OECD Model Tax Convention contains the full text of the Model Tax Convention on Income and on Capital as it read on 21 Novemberincluding the articles, the commentaries, the non-OECD economies' positions, the recommendation of the OECD Council, the historical notes and the full text of a number of background reports adopted after Get this from a library.

United Nations Model Double Taxation Convention Between Developed and Developing Countries. [United Nations. Department of International Economic and Social Affairs.;] -- Text of and commentaries on a model convention prepared under the auspices of the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed and Developing Countries.

Double taxation conventions: a manual on the OECD model tax convention on income and on capital. clearly and thoroughly presents the principle of double taxation agreements made between countries.

Many of these treaties are based on the Model Tax Convention of the Organisation for Economic Co-operation and Development (OECD) which. The OECD publishes and updates a model tax convention that serves as a template for allocating taxation rights between countries.

This model is accompanied by a set of commentaries that reflect OECD-level interpretation of the content of the model convention provisions. In general, this model allocates the primary right to tax to the country Headquarters: Paris, France.

Background The OECD Council adopted on 17 September a Decision formally establishing the Global Forum on Transparency and Exchange of Information for Tax Purposes (the Global Forum) as a Part II program me of the budget of the Organisation, with a n original mandate expiring on 31 December [C()/FINAL].

The OECD Council renewed and revised that mandate, with the second. However, whereas the OECD has historically focused its efforts on issues mainly relevant for developed countries, the UN Tax Committee has continuously attempted to specifically take into account tax treaty policies for developing countries when drafting and amending the UN Model Convention.

Compared to the OECD Model Convention, the UN Model. Article 17 of the OECD Model Tax Convention OECD Recommendations • Some of the suggested restrictions are contained in paragraph 2 of the Commentary on Article 17 of the OECD Model Tax Convention ().

Description OECD Model Tax Convention and developing countries EPUB

This states that too strict provisions could, File Size: KB. About. The OECD Model Tax Convention, a model for countries concluding bilateral tax conventions, plays a crucial role in removing tax related barriers to cross border trade and is the basis for negotiation and application of bilateral tax treaties between countries, designed to assist business while helping to prevent tax evasion and avoidance.

The United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries.

Get this from a library! Manual for the negotiation of bilateral tax treaties between developed and developing countries. [United Nations. Department of International Economic and Social Affairs.] -- This book brings together the guidelines on issues relating to the negotiation of bilateral tax treaties formulated by the United Nations Ad Hoc Group of Experts on Tax Treaties between Developed.The OECD Model Convention serves as the organisational basis for this work.

Each chapter focuses on one article of the Convention and provides: the wording of the article and that of the respective articles of the UN and US Models, the official Commentary by OECD, and an extensive discussion by the authors of the legal problems involved.OECD Model Convention,all situations previously cov-ered by it would be covered byArt.5 (Permanent Estab-lishment) in combination with Art.7 (Business Profits).

The UN Tax Committee recently decided to retain Art. 14, so the same situation does not apply for the UN Model Convention. However, it also agreed to have an alternative set of File Size: KB.