1887

United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries

image of United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.

English

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General introduction

The aim of the present Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (Manual) is to provide a guide to all aspects of treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries 1 (United Nations Model Convention), to negotiators with little or no experience in the negotiation of treaties. There are many references to the Commentaries on the United Nations Model Convention; however, this Manual is not intended to replace them, and they remain the final authority on issues of interpretation.

English

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