What Is a Primary Difference Between the OECD and UN

question 45

Multiple Choice

What is a primary difference between the OECD and UN model tax treaties?

• A) The UN model assumes all countries are economic equals, whereas the OECD model does not.
• B) The UN model grants more taxing rights to the host country than does the OECD model when income repatriation is out of developing countries.
• C) The model treaty of the UN gives more taxing rights to well-developed countries than developing countries.
• D) All of the above are differences between the OECD and UN models.

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Definitions:

Genetic Tendency

A predisposition for certain traits or behaviors inherited through genes.

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A cognitive error where reality is inaccurately perceived, often due to psychological factors influencing one's interpretive processes.