Overview of Tax Treaty Structure and Model Tax Treaties

Learning Objectives: You should

1. Have a general understanding of the tax treaty structure and a sense of its historical roots

Treaty Models

• History of model tax treaties
• The features, structure and purpose of tax treaties
• The relationship between tax treaties and domestic law
• Introduction to the UN model treaty and commentary
• Introduction to the OECD model treaty and commentary
• Other tax treaty models
• Case studies

Amendments to the Purpose of the Treaty Models

Before the amendments, the titles and preambles to both the UN and OECD Model Treaties were worded to provide that tax treaties were developed to prevent double taxation. Both model treaties have been amended to reflect that tax treaties are also to prevent tax avoidance or evasion. See the OECD Amendments the UN Amendments.

Overview of Tax Treaty Structure and Model Tax Treaties – Bibliography

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