Have the OECD and UN Models Served Their Purpose?
Journal
International; OECD
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
In this article, the author maintains that the OECD Model and the UN Model, which is greatly influenced by the OECD Model and whose differences are primarily due to the imbalanced income stream between developing and developed countries, have perfectly served their purpose of being a treaty harmonizing force and will continue to do that in the future.