Title and Preamble of the Model Conventions - International Taxation - Income Tax

Title and Preamble of the Model Conventions The Title and Preamble to the OECD Model convention is almost identical to that of the UN Model convention. the Only minor difference is the reference to tax evasion and avoidance in the place of tax avoidance and evasion in the Title and preamble. TITLE OF THE CONVENTION Convention between (State A) and (State B) for the elimination of double taxation with respect to taxes on income and on capital and the prevention of tax evasion and avoidance PREAMBLE TO THE CONVENTION (State A) and (State B), Desiring to further develop their economic relationship and to enhance their cooperation in tax matters, Intending to conclude a Convention for the elimination of double taxation with respect to taxes on income and on capital without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States).