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Creator: Diller, Markus Ehm, Daniel Katzlmayr, Patrick Lorenz, Johannes Publication: Berlin Boston, Mass.: De Gruyter, 2024
URN: urn:nbn:de:101:1-2608220447358.217201333059
Path:
Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries’ Double Taxation Agreements

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Accounting, Economics, and Law

Periodical

Title:
Accounting, Economics, and Law
Publication:
Berlin Boston, Mass.: De Gruyter
Note:
Fortsetzung der Druck-Ausgabe
Volltext auch als Teil einer Datenbank verfügbar
Gesehen am 10.01.15
C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
Scope:
Online-Ressource
ISSN:
2152-2820
ZDB-ID:
2629308-0 ZDB
Keywords:
Zeitschrift
Classification:
Wirtschaft
Sozialwissenschaften
Collection:
Wirtschaft
Sozialwissenschaften
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
Title:
Accounting, Economics, and Law
Publication:
Berlin Boston, Mass.: De Gruyter
Note:
Fortsetzung der Druck-Ausgabe
Volltext auch als Teil einer Datenbank verfügbar
Gesehen am 10.01.15
C!URL-Ä(06-02-12)355+34!z LF gelöscht(10-01-15)
Scope:
Online-Ressource
ISSN:
2152-2820
ZDB-ID:
2629308-0 ZDB
Keywords:
Zeitschrift
Classification:
Wirtschaft
Sozialwissenschaften
Collection:
Wirtschaft
Sozialwissenschaften
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen

Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries’ Double Taxation Agreements

Article

Title:
Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries’ Double Taxation Agreements
Publication:
Berlin Boston, Mass.: De Gruyter, 2024
Language:
English
Information:
Abstract: This paper examines the textual design of Double Taxation Agreements (DTAs). Using Natural Language Processing (NLP) techniques we analyze the heterogeneity of a country’s set of DTAs and the drivers that lead to (non-) adherence to the OECD Model Convention. We observe that wealthier countries hold a more diverse DTA set compared to poorer countries and more frequently diverge from the OECD Model Convention. Furthermore, we show that negotiation results are less likely to follow the OECD Model Convention when treaty partners are closely related in terms of trade volume or share a colonial history. Institutional factors, such as OECD or EU membership, can counteract this effect and thus lead to a stronger adherence to the OECD Model Convention. As such, our study highlights how socio-economic, institutional, and geopolitical factors influence (non-) adherence to the OECD Model Convention and how this depends on the article under consideration.
Scope:
Online-Ressource
Note:
Open Access unbekannt
Archivierung/Langzeitarchivierung gewährleistet
Keywords:
double taxation agreement ; international tax policy ; OECD ; K33 ; K34 ; F55
Classification:
Sozialwissenschaften
Wirtschaft
URN:
urn:nbn:de:101:1-2608220447358.217201333059
Collection:
Sozialwissenschaften
Wirtschaft
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
Title:
Adherence to the OECD Model Tax Convention: A Textual Analysis of Member and Non-Member Countries’ Double Taxation Agreements
Publication:
Berlin Boston, Mass.: De Gruyter, 2024
Language:
English
Information:
Abstract: This paper examines the textual design of Double Taxation Agreements (DTAs). Using Natural Language Processing (NLP) techniques we analyze the heterogeneity of a country’s set of DTAs and the drivers that lead to (non-) adherence to the OECD Model Convention. We observe that wealthier countries hold a more diverse DTA set compared to poorer countries and more frequently diverge from the OECD Model Convention. Furthermore, we show that negotiation results are less likely to follow the OECD Model Convention when treaty partners are closely related in terms of trade volume or share a colonial history. Institutional factors, such as OECD or EU membership, can counteract this effect and thus lead to a stronger adherence to the OECD Model Convention. As such, our study highlights how socio-economic, institutional, and geopolitical factors influence (non-) adherence to the OECD Model Convention and how this depends on the article under consideration.
Scope:
Online-Ressource
Note:
Open Access unbekannt
Archivierung/Langzeitarchivierung gewährleistet
Keywords:
double taxation agreement ; international tax policy ; OECD ; K33 ; K34 ; F55
Classification:
Sozialwissenschaften
Wirtschaft
URN:
urn:nbn:de:101:1-2608220447358.217201333059
Collection:
Sozialwissenschaften
Wirtschaft
Copyright:
Rights reserved
Accessibility:
Eingeschränkter Zugang mit Nutzungsbeschränkungen
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