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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.

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Preface

Domestic resource mobilization, including tax revenues, is central to achieving sustainable development. Taxes represent a stable source of finance that, complemented by other sources, is critical to financing the 2030 Agenda for Sustainable Development, including the Sustainable Development Goals (SDGs). Taxation is essential to providing public goods and services, increasing equity and helping manage macroeconomic stability. SDG 17 on the means of implementation and global partnership for sustainable development calls on the international community to strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection.

English

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