The “2016 model” released will be the baseline the U.S. Treasury uses to negotiate tax treaties. The revision released is the first since 2006 and takes into account the recent developments surrounding multinational enterprises base erosion and profit sharing. The main changes are technical improvements pertaining to the negotiation of bilateral tax treaties. The text of the U.S. Model Income Tax Convention and accompanying preamble are available here.
Recent Comments
One could have a social dividend if all land and natural res…
Why should a country with no income tax bother with all this…
The caveat in this article on the need for a normative tax s…