Business, Management and Accounting
8 years ago

New US Model Income Tax Convention Aims to Combat Double Non-Taxation

SSRN Electronic Journal
The New United States Model Income Tax Convention
Reuven S. Avi-Yonah, Martin B. Tittle

Paper Summary

The United States released a new Model Income Tax Convention in 2006 to replace the old one. This new model is different from the old one and also differs from the current OECD Model Tax Convention. The US is now using tax treaties not only to prevent double taxation but also to prevent double non-taxation.

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