UN Model Double Taxation Convention

GPTKB entity

Statements (24)
Predicate Object
gptkbp:instanceOf international treaty model
model tax convention
gptkbp:abbreviation gptkb:UN_Model_Convention
gptkbp:appliesTo capital taxes
income taxes
gptkbp:contains commentary
introduction
articles
annexes
gptkbp:firstPublished 1980
https://www.w3.org/2000/01/rdf-schema#label UN Model Double Taxation Convention
gptkbp:influencedBy gptkb:OECD_Model_Tax_Convention
gptkbp:language gptkb:French
English
gptkbp:latestReleaseVersion 2021
gptkbp:officialName gptkb:United_Nations_Model_Double_Taxation_Convention_between_Developed_and_Developing_Countries
gptkbp:publishedBy gptkb:United_Nations
gptkbp:purpose avoidance of double taxation
prevention of fiscal evasion
gptkbp:targetAudience developing countries
developed countries
gptkbp:website https://www.un.org/development/desa/financing/document/united-nations-model-double-taxation-convention-between-developed-and-developing-countries/
gptkbp:bfsParent gptkb:OECD_Model_Tax_Convention
gptkbp:bfsLayer 5