U.N. Tax Committee Approves Work on Model Treaty Provision
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U.N. Tax Committee Approves Work on Model Treaty Provision
The approved U.N. model subject-to-tax rule (STTR) offers a framework for jurisdictions to establish base taxation levels and country-specific exemptions based on individual needs and policy objectives, while leaving the minimum tax rate to be negotiated between parties, unlike the OECD's proposed 9% rate.
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