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Vol 23 No 5 May/June 2018

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Cover of Drafting Commercial Agreements

Drafting Commercial Agreements

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UN Model Double Taxation Convention between Developed and Developing Countries

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ISBN13: 9789211590975
ISBN: 9211590973
Published: October 2001
Publisher: United Nations
Country of Publication: USA
Format: Paperback
Price: £31.00

Despatched in 9 to 11 days.

The growth of investment flows from developed to developing countries depends on the international investment climate. An important component of this climate is the prevention of double taxation, i.e. the imposition of similar taxes in two or more states on the same taxpayer. Bilateral tax treaties have eased this problem and in 1980 the United Nations published a model double taxation convention between developed and developing countries.

This has now been revised to take account of the changes in the globalisation of trade and finance since 1980. Although it is based on the OECD Model Convention, there are differences as it gives more weight to the source principle as opposed to the residence principle.

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