The UN Model Taxation Convention consists of articles on the treaty's scope and on definitions to be used in the treaty.

The United Nations Model Convention generally favours reten- tion of greater so called “source country” taxing rights under a tax treaty—the taxation rights of ...

23 авг. 2024 г. · Last week at the United Nations, countries endorsed new guidelines for an international tax system under the UN's umbrella.

17 мая 2024 г. · What issues did countries raise and what blocs emerged? We delve into the UN tax negotiations and the path ahead towards a UN tax convention.

29 авг. 2024 г. · The adoption of the Terms of Reference (ToR) for the UN Tax Convention is a game changer for international tax rules.

16 авг. 2024 г. · The UN tax convention is our best shot to avert this, and to put an end to rampant tax abuse by multinational corporations and the superrich.”2.

1 дек. 2023 г. · A UN Convention can respond to three key gaps in the current landscape. 1. Moving multilateral tax negotiations onto a more explicitly political footing.

23 февр. 2024 г. · A UN Convention on Tax is a central tool to fix the loopholes in the global tax system and stop the bleeding of financial resources, which are ...

16 авг. 2024 г. · UN Tax Convention negotiations: Final text on ToR headed for vote today · The UN negotiations started on 29 July 2024 and are set to finish ...

The Two-Pillar Solution will ensure that MNEs will be subject to a minimum tax rate of 15%, and will re-allocate profit of the largest and most profitable MNEs ...