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Papers on selected topics in negotiation of tax treaties for developing countries

image of Papers on selected topics in negotiation of 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 negotiate double tax treaties and, in particular, those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is the companion of the already released United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries, which provides practical guidance on how to apply concluded tax treaties. Primary audiences are officials of ministries of finance and national tax authorities and other tax professionals dealing with international taxation matters, the general public, media and universities.

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Preface

Tax treaties play a key role in the context of international cooperation in tax matters. On the one hand, they serve to encourage international investment and, consequently, global economic growth, by reducing or eliminating double taxation over cross-border income. On the other hand, they seek to enhance cooperation among tax administrations, especially in tackling international tax evasion. Developing countries, in particular the least developed ones, often lack the adequate skills and experience to efficiently interpret and negotiate tax treaties. This may result in difficult, time-consuming and, in worst-case scenarios, unsuccessful negotiation of tax treaties, which may not adequately address policy priorities of developing countries. Moreover, their capacity to be effective treaty partners may be jeopardized, especially as it relates to cooperation in combating international tax evasion.

English

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