top of page
Search

UN STTR Better Option over OECD STTR for Developing Countries

The OECD has released rules for a new MLI that has been developed in order to facilitate implementation of STTR in existing tax treaties and is open for signature from 2 October 2023.


The article titled "UN STTR Better Option over OECD STTR for Developing Countries" published by Taxsutra discusses the conspicuous features of OECD STTR MLI, and highlights the restrictive elements of OECD STTR, as it allows the State of source to recover ‘some’ and not all of its taxing rights, which in fact, the UN STTR allows. In addition, the article provides IMF data to support that OECD STTR may not generate enough revenue, and compares elements of UN STTR and OECD STTR at length, thereby, leading to a conclusion that UN STTR is a better option for developing countries.



Taxsutra Article dt 10.10.23
.pdf
Download PDF • 1.55MB

1 view0 comments

Recent Posts

See All

Should Developing Countries Go Ahead with Amount A MLC?

Many thanks to Taxsutra for publishing my article. Amount A is a complex set of rules and may not yield enough revenues for the developing countries. Most importantly, adoption of Amount A MLC will ta

Post: Blog2_Post
bottom of page