Have the OECD Model and the UN Model Served Their Purpose? Are They Still Fit for Purpose?

Journal
Weeghel, S. van
International; OECD; UN
Bulletin for International Taxation 2021 (Volume 75), No. 11/12
FormatPDF
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40
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In this contribution to the 75th anniversary 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.