Choosing between the UN and OECD Tax Policy Models: An African Case Study

Daurer, Veronika and Krever, Richard (2014) Choosing between the UN and OECD Tax Policy Models: An African Case Study. WU International Taxation Research Paper Series, 2014-16. WU Vienna University of Economics and Business, Universität Wien, Vienna.


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This paper reports on a study of the tax treaty policy of a group of eleven East African countries. African tax treaties tend to follow one of two model treaties, an OECD model treaty that favours the interests of capital exporting nations and a United Nations model treaty that allows capital importing countries to retain more taxing rights. The study compares the policy outcomes in treaties signed by these countries with African nations, with relatively wealthy OECD countries, and with non-African countries that are not members of the OECD. It also compares selected outcomes in African-OECD treaties with those results in treaties between a group of Asian countries and OECD members to see whether African countries have been more or less successful at wringing preferences from wealthier nations. The study suggests the African countries studied have not been as successful in retaining taxing rights in treaties with OECD countries as have Asian countries. On the other hand, OECD countries are often more generous to African countries than are other African countries. (authors' abstract)

Item Type: Paper
Additional Information: Editors: Eva Eberhartinger, Michael Lang, Martin Zagler (Vienna University of Economics and Business), Erich Kirchler (University of Vienna) and Rupert Sausgruber (University of Innsbruck)
Keywords: Afrika / Steuerpolitik / Model / OECD / UN / Steuerrecht / Steuerabkommen
Classification Codes: RVK QL 530
Divisions: Departments > Öffentliches Recht und Steuerrecht
Depositing User: ePub Administrator
Date Deposited: 17 Nov 2014 10:12
Last Modified: 22 Oct 2019 00:41


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