This Leiden Law Blog handles the relevance of the taxation of cross-border management and consulting services under the UN Model and the Dutch approach to this.
Tag: UN Model
In this Leiden Law Blog the main difference between the UN Model and the OECD Model is described. Lodewijk Wisse explains why the difference in application of the source state taxation principle in both Models is still relevant.
In a recent letter, India has expressed its doubts with respect to an UN recommendation that tax treaty guidelines developed by the OECD are to be followed. This puts in doubt the applicability of some internationally accepted tax treaty standards