The article highlights the importance of Double Tax Treaties in the context of International Taxation. At the present time, there is a worldwide network of over 3000 Tax Treaties and the vast majority are based on the OECD Model Convention or on the UN Model Convention. Following a chronological axis, the article exposes, since its inception, the OECD, UN and Andean Community Model Convention. It also highlights the main differences and similarities among them and explains their purposes, structures and guiding principles.... [Leer más...]