英国发展研究所-低收入国家税收协定规范与联合国模式的作用：过去、现在和潜力（英）-2023.8-41页_2mb

Tax Treaty Norms Among Lower-Income Countries and the Role of the UN Model: Past, Present and Potential

Background

This working paper examines the influence of the UN Model Convention on tax treaties signed by lower-income countries, comparing it with the OECD model. It argues for an international regime complex rather than a single dominant regime, highlighting tensions in international tax governance and opportunities for low-income countries to enhance their source taxing rights.

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Key Findings

1. Current Influence:

   • UN model provisions are increasingly standard in treaties among lower-income countries. Examples include Article 5(3)(a), (b), Articles 13(4), and 14.
   • Many UN articles are growing in prevalence, reflecting a shift toward source-based taxation.
   • The UN model's influence stems from its tailored approach to low-income countries' priorities.

2. Data Evidence:
   Using the ICTD Tax Treaties Explorer dataset (updated to version 2.1.0), the study analyzes 2,615 bilateral treaties.

   • Index of Prevalence: UN model clauses cover around 80% of inward foreign direct investment.
   • Trend Analysis: Clause prevalence is rising for source taxing rights, with post-2017 UN updates accelerating these trends.

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Potential for Expansion

1. Renegotiation Opportunities:

   • Several UN model-type provisions (e.g., Article 5(3)(b), Article 13(5)) show high renegotiation potential.
   • Partner countries (higher-income) rarely oppose changes, allowing for many treaties to be updated.

2. Concerned Norms:

   • The UN model is becoming a focal point, with consensus builds around shared interests in reducing digital service profit shifting and broadening investment taxation.

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Conclusion

The study recommends leveraging multilateral mechanisms (e.g., the proposed Fast-Track Instrument) to expand UN influence, prioritizing treaties that solidify source taxing rights while reconciling diverse interests. Low-income countries benefit significantly from ongoing norm shifts, but consistent implementation remains challenged