Acknowledgements

We would like to thank the German Federal Ministry for Economic Development and Cooperation (BMZ) for its generous financial support, which has made the implementation of this project and the publication of the UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries possible. We would also like to thank our partner, the International Tax Compact (ITC) for their financial and technical support throughout this project and for facilitating the contacts with the experts within the National Tax Authorities and Ministries of Finance of developing countries.

Sustainable Development Goals:

Peace, Justice and Strong Institutions