The Impact Of The Oecd And Un Model Conventions... -

The and the UN Model Double Taxation Convention serve as the primary blueprints for the global network of over 3,000 bilateral tax treaties. While both aim to eliminate double taxation, they represent fundamentally different economic priorities: the OECD model favors residence-based taxation (benefiting capital-exporting developed nations), while the UN model emphasizes source-based taxation (protecting the revenue rights of capital-importing developing nations). 1. Key Divergences in Taxing Rights

As digital economies evolve, both models are undergoing major shifts to address "tax-less" digital profits and remote work: The Impact of the OECD and UN Model Conventions...

: Requires a stricter "fixed place of business" and a 12-month threshold for construction sites. The and the UN Model Double Taxation Convention