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United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

image of United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Double tax treaties play a key role in the context of international taxation, by reducing or eliminating double taxation over cross-border income, thus encouraging international investment and global economic growth, and by enhancing cooperation among tax administrations, especially in tackling international tax evasion and avoidance. This publication, which is designed especially for developing countries, aims at providing practical guidance to effectively implement double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. Primary audiences are officials of national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.

English

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Introduction

This book is a result of a project, undertaken jointly by the Financing for Development Office (FfDO) of the United Nations Department of Economic and Social Affairs and the International Tax Compact (ITC), aimed at strengthening the capacity of National Tax Authorities and Ministries of Finance in developing countries to effectively identify and assess their needs in the area of tax treaty negotiation and administration. The financial contribution for the project was provided by the German Federal Ministry for Economic Development and Cooperation (BMZ). Within the FfDO, the project was implemented, by a small team led by the Director, Mr. Alexander Trepelkov, and comprising Ms. Dominika Halka and Mr. Harry Tonino, Economic Affairs Officers, with the administrative support of Ms. Victoria Panghulan.

English

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