DOUBLE TAX TREATIES: AN EMPIRICAL ANALYSIS
Nandini N. Math
In the present paper the researchers have empirically analysed the purpose and impact of Double Tax Avoidance Agreements by studying194 respondents – tax consultants and experts. The researchers have highlighted the structure of UN and OECD Model Tax treaties. In their analysis the researchers have categorised the issues for the study as general issues relating to Double Tax Treaties and General issues relating to Double Tax Treaties vis-à-vis India. The study reveals that the Double Tax Treaties are the essential features of International Tax Structure in the globalised era and the serve positive role in enhancing international economic transactions. The researchers suggest that Double Tax Treaties signed prior to the globalisation of Indian economy need to be modified so as to make them more suitable for the present day requirements.
KEY WORDS: Double Tax Avoidance Agreements, UN Model Convention, OECD Model Convention, Domestic Tax, International Economic Transactions.