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:

Sherman Act

The Sherman Act is a foundational antitrust law in the United States, passed in 1890, that prohibits monopolistic practices and promotes competition.

Antitrust Laws

Regulations established to promote competition and prevent monopolies by restricting unfair business practices and mergers.

Federal Trade Commission

A U.S. federal agency responsible for enforcing laws against deceptive or unfair business practices.

Antitrust Conviction

A legal judgment against a company or individual for violating laws intended to prevent anti-competitive behaviour and promote fair market competition.