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United Nations Model Double Taxation Convention between Developed and Developing Countries

  • Author: UN, DESA
  • Publication date: September 2001
  • Page count: 408
  • Language(s) in this book: English
  • Sales number: 01.XVI.2

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About the product

The growth of investment flows between developed and developing countries depends to a large extent on what has been referred to as the international investment climate. The prevention or elimination of international double taxation constitutes a significant component of such climate. This publication attempts to contribute to the increasing number of bilateral tax treaties between developed and developing countries and also between developing countries. The Model UN Convention will also contribute to the standardization of the provisions of such treaties.