Model tax conventions allocate taxing rights between residence and source, guiding treaty negotiation and information exchange. Model tax conventions mitigate double taxation and provide negotiation templates that allocate taxing rights, prescribe methods to eliminate double taxation, and establish administrative cooperation and tax information exchange. The OECD Model emphasizes the residence principle and is oriented toward developed-country bilateral treaties, while the UN Model gives greater weight to the source principle to protect developing-country revenue interests. States use these models as nonbinding starting points and adapt provisions to their fiscal and development priorities.