United Nations Model double Taxation Convention between developed and developing countries 2021

Abstract

The United Nations Model Double Taxation Convention between Developed and Developing Countries (the United Nations Model Tax 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.