Top 3 Models for Avoidance of Double Tax
The following points highlight the top three models for avoidance of double tax. The models are: 1. OECD Model Convention on Income and Capital (OECD MC) 2. UN Model Convention (UN MC) 3. US Model Convention (US MC). Avoidance of Double Tax: Model # 1. OECD Model Convention on Income and Capital (OECD MC): General: The OECD MC consists of [...]