Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?

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Abstract

In this contribution to the 75th anniversary issue of the Bulletin for International Taxation, Stef van Weeghel considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could be improved.

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S. van Weeghel (Sat,) studied this question.

synapsesocial.com/papers/69f78cf514d59cdf4fd48ec4 https://doi.org/https://doi.org/10.59403/1ttjaya

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