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Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform

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  • Eyitayo-Oyesode Oladiwura Ayeyemi

    (Schulich School of Law, Dalhousie University, Halifax, Nova ScotiaB3H 4R2, Canada)

Abstract

A significant number of scholars have written about the nexus between fairness in the allocation of taxing rights in double taxation treaties and sustainable development in developing countries. These scholars have argued for expansive taxing rights for developing countries, as against the current source- restricting provisions in taxation treaties between developed and developing countries based on the OECD and UN Model taxation treaties. They have also highlighted the need for developing countries to critically assess their treaty networks, and to consider gaps in their local laws and policies that encourage revenue loss. This paper contributes to this body of knowledge by identifying provisions in Nigeria’s double taxation treaties that encourage revenue loss. It concludes by recommending amendments to Nigeria’s double taxation treaties.

Suggested Citation

  • Eyitayo-Oyesode Oladiwura Ayeyemi, 2020. "Source-Based Taxing Rights from the OECD to the UN Model Conventions: Unavailing Efforts and an Argument for Reform," The Law and Development Review, De Gruyter, vol. 13(1), pages 193-227, January.
    • Handle: RePEc:bpj:lawdev:v:13:y:2020:i:1:p:193-227:n:1
    DOI: 10.1515/ldr-2018-0073
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    References listed on IDEAS

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    Cited by:

    1. Muhammad Ashfaq Ahmed, 2022. "UN MTC Article 26: Inequitable Exchange of Information Regime—Questionable Efficacy in Asymmetrical Bilateral Settings," Laws, MDPI, vol. 11(5), pages 1-23, August.

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