The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective - Intertax View The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective by - Intertax The Dual System of OECD Model Tax Conventions from the Evolutionary Perspective 46 10

This article attempts to analyse, from the evolutionary perspective, the dual system of OECD Model Tax Conventions that arguably came into existence as a result of a tax policy choice that was introduced from the very beginning of works on bilateral model solutions concerning the elimination of international juridical double taxation. So far, this duality has attracted little attention in the literature despite its theoretical importance. This article attempts to fill in this research lacuna. The presented analysis is also important to consider a much needed shift in the tax policy of the OECD towards taxes on gratuitous wealth transfers mortis causa and inter vivos.

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