The impact of the OECD and UN model tax conventions on global inequality

The article considers the Model Tax Conventions of the OECD and the UN, which underlie tax treaties signed by different states, compares their content and conceptual substance. The main problem of the OECD Model Convention is revealed, which defends the interests of developed countries, leading to an increase in global inequality. Arguments are given in favor of applying the UN Model Convention when concluding tax treaties between developed and developing countries.