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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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How to conduct tax treaty negotiations

The objective of bilateral tax treaty negotiations is to achieve a treaty that is advantageous to both countries and meets their interests as far as possible. A treaty that favours only one country will not be beneficial in the long run. If one of these countries feels that it has been taken advantage of, it may resist applying the treaty or may not apply it in the way intended. It may also create a strained relationship between the competent authorities. The treaty may even be terminated or that country may ask for renegotiations.

English

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