Singapore University of Social Sciences

TAX521 OECD Model Tax Convention introduces students to the OECD Model Tax Convention. Tax treaties are negotiated and signed by governments primarily to avoid double taxation, and to prevent fiscal evasion. Tax treaties are not negotiated de novo, but rather countries normally start from Model Treaties that exist around the world. The most important of these models is the OECD Model Tax Convention. Another major model, the UN Model Tax Convention between Developed and Developing Countries takes the OECD framework and amends it to reflect the differing interests between the developed nations represented by the OECD and the developing world. Most tax practitioners will come across the treaties in bits and pieces, dipping into various articles as necessary. This course takes the students on a systematic tour of the OECD Model Tax Convention starting from Art 1, providing not only a comprehensive view of the model treaty as a whole, but more importantly, an understanding of how the various articles interact – something a “casual dipper” would probably miss.