The Updated UN Model Double Taxation Convention

The United Nations announced on March 14th  that it has updated a set of guidelines to prevent double taxation between countries and as well to avoid tax evasion. The revised UN convention aims to encourage foreign investment, combat corporate tax evasion and avoid the double taxation.
 
The UN Model Double Taxation Convention between Developed and Developing Countries play a key role on bilateral tax treaties between countries. The UN Model Tax Convention, as well as the OECD Model Tax Convention have a profound influence on international treaty practice.
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