United Nations (UN) Model Double Taxation Convention

The United Nations (UN) Model Double Taxation Convention provides guidelines for countries to avoid taxing the same income twice when international businesses or individuals earn income across borders. It helps ensure fair allocation of taxing rights, reduces tax evasion, and promotes international trade and investment. The model serves as a standard framework for countries to negotiate tax treaties, clarifying which country has the right to tax specific types of income, such as royalties or business profits, thereby creating consistent and predictable rules for cross-border taxation.