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United Nations Model Double Taxation Convention Between Developed and Developing Countries Essay

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Below is an essay on "United Nations Model Double Taxation Convention Between Developed and Developing Countries" from Anti Essays, your source for research papers, essays, and term paper examples.

United Nations

Model Double Taxation Convention
between Developed and Developing Countries

D epa rtm e n t o f E c o n o m ic & So c ial Affairs

United Nations

Model Double Taxation Convention
between Developed and Developing Countries

asdf
United Nations New York, 2011

CONTENTS
Page

INTRODUCTION . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A. Origin of the United Nations Model Convention . . B. Special characteristics of the United Nations Model Convention . . . . . . . . . . . . . . . . . . . . . C. Main features of this revision of the United Nations Model Convention . . . . . . . . . . . . . . . . . . . . . D. The Commentaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

vi vi ix xi xii

Part One Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries
Chapter

I. II. III. IV. V. VI. VII.

SUMMARY OF THE CONVENTION . . . . . . . . . . TITLE AND PREAMBLE . . . . . . . . . . . . . . . . . . SCOPE OF THE CONVENTION (Articles 1 and 2) . DEFINITIONS (Articles 3 to 5) . . . . . . . . . . . . . . TAXATION OF INCOME (Articles 6 to 21) . . . . . . TAXATION OF CAPITAL (Article 22) . . . . . . . . . METHODS FOR THE ELIMINATION OF DOUBLE TAXATION (Article 23) . . . . . . . . . . . . . . . . . . . SPECIAL PROVISIONS (Articles 24 to 28) . . . . . . . FINAL PROVISIONS (Articles 29 to 30) . . . . . . . . .

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3 5 7 8 12 26 27 29 37

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Part Two Commentaries on the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries COMMENTARY ON CHAPTER I: SCOPE OF THE CONVENTION . . . . . . . . . . . . . . . . . . . . . . Article 1: Article 2: Persons covered . . . . . . . . . . . . . . . . . . . . . Taxes covered . . . . . . . . . . . . . . . . . . . . . . iii 41 41 79

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MLA Citation

"United Nations Model Double Taxation Convention Between Developed and Developing Countries". Anti Essays. 19 Oct. 2017

<http://www.antiessays.com/free-essays/United-Nations-Model-Double-Taxation-Convention-704243.html>

APA Citation

United Nations Model Double Taxation Convention Between Developed and Developing Countries. Anti Essays. Retrieved October 19, 2017, from the World Wide Web: http://www.antiessays.com/free-essays/United-Nations-Model-Double-Taxation-Convention-704243.html