Book Description

After an analytical and historical review of international double taxation and tax evasion and avoidance, this manual considers the United Nations Model Double Taxation Convention between developed and developing countries, followed by suggestions relating to the application of the articles of the UN Model Convention and procedural aspects of tax treaty negotiation. The annexes include the United Nations Model Convention, the OECD Model Convention, the Brazil-India Convention, the China-United States Convention, the Mexico-Australia Convention, and the New Zealand-South Africa Convention.