Double Taxation Treaties Between Industrialised And Developing Countries Oecd And Un Models
double taxation treatiesOECD model tax conventionUN model tax conventioninternational tax agreementsdeveloping country taxation
This content explores the crucial frameworks of Double Taxation Treaties, specifically examining the distinct approaches of the OECD and UN Model Tax Conventions. It highlights their significance in regulating cross-border taxation between industrialised and developing countries, aiming to prevent fiscal evasion, avoid double taxation, and foster international investment and trade.