Revised United Nations Model Double Taxation Convention Between Developed and Developing Countries
Year
2000
Summary
The United Nations Model Double Taxation Convention between Developed and Developing Countries of 2000 was intended to revise and update the 1979 Model (reproduced in vol. I of this Compendium). The process of revision and updating was initiated in 1995 and concluded in 1999 at the Ninth Meeting of the Group of Experts on Tax Treaties. The Group is composed of 25 members — 10 from developed countries and 15 from developing countries and economies in transition. The Ninth Meeting was attended by representatives from Argentina, Brazil, Burkina Faso, China, Côte d'Ivoire, Egypt, Finland, Germany, Ghana, India, Indonesia, Israel, Jamaica, Mexico, Morocco, Netherlands, Spain, Switzerland, the United Kingdom, the United States and the Palestinian Authority.