Compare the U.S. model, OECD model, and the UN model treaties and give your opinion as to which model reduces barriers to international trade and investment by decreasing tax barriers to the international flow of goods and services.
The United States uses the U.S. Model Income Tax Convention as a starting point for treaty negotiations, and European countries and trading partners employ the Organization for Economic Co-operation and Development (OECD) Model Tax Convention. The United Nations tax committee has also produced a UN Model Tax Convention. • Compare the U.S. model, OECD model, […]