- 20 Marks
IT – Aug 2020 – L1 – Q4 – Tax Treaties and Interpretation
Explain how the UN Model Tax Convention addresses tax discrimination elimination.
Question
a) How does the UN Model Tax Convention deal with the elimination of tax discrimination?
b) “The existence of bearer shares regime and bearer banks accounts in some jurisdictions threatens the standard on exchange of information for tax purposes.”
Required To what extent do bearer shares and bearer banks accounts affect the standard on exchange of information for tax purposes? Are there any benefits to the tax payers?
Find Related Questions by Tags, levels, etc.
- Tags: Bearer Bank Accounts, Bearer Shares, Exchange of Information, Tax Transparency
- Level: Level 1
- Topic: Money Laundering and Tax Evasion
- Series: AUGUST 2020
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