Untied nations model tax treaty, Cheat Sheet of Tax Legislation and Financial Law

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NAME : SHAIKH

ASHRAT ALI

ROLL NO:

THE UNITED

NATIONS

MODEL TAX

TREATY

UN MODEL

TAX TREATY

 The United Nations Treaty based

on an ideology that developing

countries are mostly net

importers. So, in taxation of cross

border transactions priority must

be given to them.

 For drafting the UN Model Treaty

the OECD Model Treaty is used as

a guide.

 UN Model gives more scope than

the OECD Model for the country in

which income has its source to

assume the sole or prior right to

tax that income.

 UN model is easy as compared to

OECD model.