What Is a Primary Difference Between the OECD and UN

question 43

Multiple Choice

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

• A)The model espoused by the UN assumes all countries are equals,whereas the OECD model does not.
• B)The model treaty advocated by the UN 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:

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A protein with a unique structure and function, distinguishing it from other proteins by its specific biological activity or regulatory role.

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Organic molecules that form the basis of proteins, featuring both amino and carboxylic acid functional groups.

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