The role of the UN in resolving the fiscal relations between developed and developing countries

Abstract

In this article the author analyzes the role of the UN in facilitating relations between developed and developing countries in the tax sphere, particularly in treating the double taxation issue which is hampering economic growth of developing countries. Namely, the author provides overview of  evelopments which resulted in adoption of the UN Model Tax Treaty and studies the role of this instrument in current international relations. 
Key words: UN, taxes, double taxes, model convention UN.