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- United Nations Model Double Taxation Convention between Developed and Developing Countries
- Chapter
Introduction
- Author: United Nations
- Main Title: United Nations Model Double Taxation Convention between Developed and Developing Countries , pp 6-13
- Publication Date: October 2013
- DOI: https://doi.org/10.18356/994b58da-en
- Language: English
The United Nations Model Double Taxation Convention between Developed and Developing Countries (the United Nations Model Convention) forms part of the continuing international efforts aimed at eliminating double taxation. These efforts were begun by the League of Nations and pursued in the Organisation for European Economic Co-operation (OEEC) (now known as the Organisation for Economic Co-operation and Development (OECD)) and in regional forums, as well as in the United Nations, and have in general found concrete expression in a series of model or draft model bilateral tax conventions.
© United Nations
ISBN (PDF):
9789210553711
Book DOI:
https://doi.org/10.18356/a545408b-en
Related Subject(s):
International Law and Justice
Sustainable Development Goals:
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