1、The similarity and difference between the OECD Model Treaty and the UN Model Treaty 经合发范本和联合国范本的异同比较0121248 李解0121240 涂文麒0121223 张鑫0121262 潘赓駪Table of Contents The OECD Model Treaty The UN Model Treaty The similarity between the OECD Model Treaty and the UN Model Treaty The difference between the OE
2、CD Model Treaty and the UN Model TreatyThe Organisation for European Economic Co-operation (OEEC) :formed in 1948 to administer American and Canadian aid in the framework of the Marshall Plan for the reconstruction of Europe after World War II. It started its operations on 16 April 1948. Foundation
3、of the OECD:The Convention was signed in December 1960 and the OECD officially superseded the OEEC in September 1961.History of the OECD Model Treaty The OECD Model Treaty has a long history, beginning with early diplomatic treaties of the 19th century. These diplomatic treaties were extended to cov
4、er income taxation once income taxation became significant in the early part of the 20th century. After the first world war, the league of nations commenced work on the development of a model treaty dealing exclusively with income tax.The OECD Model Treaty(OECD范本 )The OECD Model Treaty was first pub
5、lished, in draft form, in 1963.It was revised in 1977 and again in 1992.Updates were published in 1994, 1995, 1997, 2000, 2003, 2005, 2008, 2010 and 2014.The Detailed Commentary A detailed commentary, organized on an article by article basis, accompanies the OECD Model Treaty . The OECD Model Treaty
6、 favours capital exporting countries over capital importing countries.The success of the OECD Model Treaty The success of the OECD Model Treaty has been incredible. Virtually all existing bilateral tax treaties are based on the OECD Model Treaty . In some ways, however, the OECD Model Treaty is a victim of its own success.UN Model Treaty the United Nations on between developed and developing countries to avoid double taxation agreement It is set by the United Nations group of experts It is published the model text of the international tax agreement signed in 1977
