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This article explores the effects of tax treaties on international trade and investment, focusing on fairness for developing countries.

The Role of Tax Treaties

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This article explores the effects of tax treaties on international trade and investment, focusing on fairness for developing countries.
Examined bilateral and multilateral tax treaties influenced by OECD and UN models.
Critiqued the fairness and efficiency of existing treaties.
Explored the potential for a flexible model convention.
Identified international alignment fostered by tax treaties.
Revealed concerns over equity, especially for developing countries.
Proposed a depoliticized model convention to enhance efficiency.

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Analysis examines the influence of tax treaties on fairness and proposes a flexible model for equity.

Stefvan Weeghel (2026) studied this question.

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