The Resource Choosing between the UN and OECD tax policy models, an African case study | Veronika Dauer, Richard Krever

Choosing between the UN and OECD tax policy models, an African case study | Veronika Dauer, Richard Krever

Label
Choosing between the UN and OECD tax policy models
Title
Choosing between the UN and OECD tax policy models
Statement of responsibility
  • an African case study
  • Veronika Dauer, Richard Krever
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
Almost all the world's tax treaties are based on precedents found in an OECD model tax convention or a UN model tax convention. Both model divide taxing rights on cross-border investment and business activities. The OECD model shifts taxing rights to capital exporting treaty partners while the UN treaty allows capital importing countries to retain more taxing rights. This paper examines the use of OECD and UN precedents in the tax treaties of a group of 11 East African countries. It is difficult to see a link between reduced taxation by the capital importing countries and increased foreign investment. While there are variations within the group, as a group the African countries may have conceded more taxing rights to capital exporting nations than counterparts in Asia
Member of
Cataloging source
IT-FiEUI
http://library.link/vocab/creatorName
Dauer, Veronika
Index
no index present
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Krever, Richard E.
  • Robert Schuman Centre
Series statement
  • EUI working papers. RSC
  • EUI papers
  • Global Governance Programme
Series volume
  • 2012/60
  • 31
http://library.link/vocab/subjectName
  • Fiscal policy
  • Double taxation
  • Fiscal policy
Label
Choosing between the UN and OECD tax policy models, an African case study | Veronika Dauer, Richard Krever
Link
http://hdl.handle.net/1814/24517
Instantiates
Publication
Note
Subject: Tax treaties; OECD model; permanent establishment
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Control code
FIEb17212546
Dimensions
30 cm.
Extent
28 pages
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)827953705
Label
Choosing between the UN and OECD tax policy models, an African case study | Veronika Dauer, Richard Krever
Link
http://hdl.handle.net/1814/24517
Publication
Note
Subject: Tax treaties; OECD model; permanent establishment
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier.
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent.
Control code
FIEb17212546
Dimensions
30 cm.
Extent
28 pages
Media category
unmediated
Media MARC source
rdamedia.
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)827953705

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