Tax Treaty Materials

Tax Competition

• UN, Institutional Framework
• OECD Global Forum
• Jeffrey Owens, OECD Work on Tax Havens (2002)
• Incentives for Foreign Direct Investment (FDI) (Link to OECD on web site)
• Richard M. Hammer and Jeffrey Owens, Promoting Tax Competition (2002)
  OECD, Harmful Tax Competition: An Emerging Global Issue (1998) (reference)

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• Excerpts from Treasury's Technical Explanation of U.S. Model Treaty
  • Art. 1-7

• OECD Model (2003)
• UN Model (2001)
• US Model (1996),
• US Model (2006) and Technical Explanation
• League of Nations
  • 1928 Draft
  • Double Taxation and Tax Evasion: Report of Technical Experts on Double Taxation and Tax Evasion (1927) (full)
  • London Draft (1946)
  • Mexico Draft (1943)
• Canada and US (1997)
• Mexico and US (1994) (2003 Revision, JCT Report)
• Canada and Mexico (1991)
• Israel and US (1993)
• UK and US (2003) (ratified notice 2003) (JCT Report 2003)
• Link to Treasury Department Tax Treaty Page
• Link to IRS Treaty Page
• Link to University of Syndey League of Nations Materials (Alert: work in progress, link may change and documents under review, etc.)

• TAG Report on TAX TREATY CHARACTERISATION ISSUES ARISING FROM E-COMMERCE (Feb. 1, 2001)
• CLARIFICATION ON THE APPLICATION OF THE
  PERMANENT ESTABLISHMENT DEFINITION
  IN E-COMMERCE (Dec. 22, 2000)

Some Useful Information

• Statistics on OECD Countries