“The UN Model Convention and its Relevance for the Global Tax Treaty Network”

The UN Model Convention is, besides the OECD Model Convention, one of the most important models for tax treaties used on a global basis. The majority of countries use the UN Model Convention in their treaty negotiations; it is therefore of high practical relevance. In particular developing countries insist on provisions which are part of the UN Model Convention when they conclude tax treaties with other countries. Even if a tax treaty is not completely in line with the UN Model Convention, very often specific provisions are taken from it and therefore its provisions become relevant for the interpretation of these bilateral treaties. The basic structure of the UN Model Convention is similar to that of the OECD Model Convention. However, a lot of important provisions deviate significantly; the symposium will focus on these provisions. Most of the presentations will deal with the differences between the OECD and the UN Model convention and therefore provide a much better understanding of both Model Conventions.

<link taxlaw events symposium-the-un-mc-and-its-relevance-for-the-global-tax-treaty-network-17-juni-2016>Further information