Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?
| Authors | |
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| Publication date | 2021 |
| Journal | Bulletin for International Taxation |
| Volume | Issue number | 75 | 11/12 |
| Pages (from-to) | 588-593 |
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| Abstract | In this contribution to the 75th Jubilee issue of the Bulletin for International Taxation, Stef van Weeghel considers whether the OECD Model and the UN Model are still fit for purpose. He also suggests ways in which the international tax system could be improved. |
| Document type | Article |
| Note | In Anniversary Issue: 75 Years of International Taxation: Looking Back and Looking Ahead. |
| Language | English |
| Published at | https://www.ibfd.org/shop/journal/oecduninternational-have-oecd-model-and-un-model-served-their-purpose-are-they-still |
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Have the OECD Model and the UN Model Served Their Purpose
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