Download this Paper Open PDF in Browser

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

(2014) 22(1) African Journal of International and Comparative Law 1-21

WU International Taxation Research Paper Series No. 2014 - 16

22 Pages Posted: 23 Sep 2014 Last revised: 13 Nov 2014

Veronika Daurer

WU Institute for Austrian and International Tax Law

Richard Krever

University of Western Australia Law School

Date Written: January 1, 2014

Abstract

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.

Suggested Citation

Daurer, Veronika and Krever, Richard, Choosing between the UN and OECD Tax Policy Models: An African Case Study (January 1, 2014). (2014) 22(1) African Journal of International and Comparative Law 1-21; WU International Taxation Research Paper Series No. 2014 - 16 . Available at SSRN: https://ssrn.com/abstract=2499980

Veronika Daurer

WU Institute for Austrian and International Tax Law ( email )

Welthandelsplatz 1
1020 Wien
Austria

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

Paper statistics

Downloads
213
Rank
122,722
Abstract Views
875