UN Model Convention 2017 introduces anti-abuse rules, new FTS article; Incorporates BEPS language

May 18,2018

United Nation releases 2017 update of the Model Double Taxation Convention between Developed and Developing Countries;  The UN Model Convention introduces new article 12A on 'fees for technical services' (the article which is absent in OECD's convention);  The 2017 update also incorporates some of the language of the BEPS project; The  2017 UN Model Convention  introduces a new general anti-abuse rule in article 29(9); A not...


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