Tax treaties for developing countries
PhD student: Ms J.A. Pol
Promotor: G.M.M. Michielse
Duration: 1/1/2009 - 31/12/2013
Developing countries differ in their economic structure from developed countries. The economies of developing countries are mostly based on one kind of product, like raw materials or agriculture. In my investigation I would like to find out in which stadium of development, countries start to conclude tax treaties and what motives they have. Furthermore, I would like to investigate whether the current Model Convention of the United Nations satisfies the needs of developing countries and whether it follows the economic reality of developing countries. I think developing countries tart to negotiate tax treaties when they are in a advanced stage of development. Moreover, the Model Convention of the United Nations, in its structure, is based on the Model Convention of the OECD, which reflects the economic situation of (completely) developed countries. I would like to investigate in how far this could be improved, so that tax treaties could fit better within the necessities of developing countries.