《联合国范本》和《OECD范本》的主要差异总的说来《联合国范本》和《OECD范本》在形式和多数文本条款上是一致的，但所包含的利益导向却很不相同。《联合国范本》适用于发达国家和发展中国家签订的国际税收协定，强调了收入来源国的税收利益，在当前国际经济形势下，发展中国 Main differences between “Model UN Model” and “Model OECD” Generally speaking, “Model UN Model” and “Model OECD Model” are identical in terms of formal and majority texts but contain very different interests. The “Model UN” is applicable to the international tax treaties signed between developed and developing countries. It emphasizes the tax benefits of the countries of income. Under the current international economic situation, the development of China