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What is International Tax Policy Overview about?

The document discusses the significance of double taxation conventions (DTC) in international law, highlighting the role of model conventions, particularly the OECD Model Tax Convention. It outlines the influence of the OECD in promoting economic cooperation among member countries and the differences between the OECD, UN, and US models regarding taxing rights. Additionally, it introduces the Multilateral Instrument (MLI) as a means to efficiently update existing DTCs without renegotiation.

Author

Anna Carolina

Language

EN