FULL QUESTION:

The UN Model Treaty was developed with the developing countries’ intentions and benefits more in mind compared to the OECD Model Treaty. In terms of their contents, what are the specific differences?

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In this video, we explore what happens when a country without a double tax treaty with the US, but with an exchange of information agreement (like FATCA), interacts with the US in the international tax arena. We also dive into the implications of that country's commitment to the OECD BEPS initiative and Transfer Pricing guidelines. Learn about the challenges of potential double taxation, the role of information-sharing agreements, and how multinationals need to navigate these complex tax environments. Whether your country has a FATCA agreement and BEPS commitments, this video explains the critical factors for international tax compliance and planning.

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QUESTION POSTED BY: Student
PROGRAMME: Postgraduate Diploma in International Taxation
TOPIC: Introduction to International Taxation (WEEKS 1 & 2)
LECTURER: Dr Daniel N Erasmus

The Postgraduate Programme in International Taxation includes:

Postgraduate Certificate in International Taxation
Postgraduate Diploma in International Taxation
Master (MSc) in International Taxation

For more information on this programme and others, please visit our website:

https://academyoftaxlaw.com/internati...