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- Chapter
How to conduct tax treaty negotiations
- Author: United Nations
- Main Title: Papers on selected topics in negotiation of tax treaties for developing countries , pp 93-119
- Publication Date: December 2015
- DOI: https://doi.org/10.18356/d0470f5f-en
- Language: English
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.
© United Nations
ISBN (PDF):
9789210566902
Book DOI:
https://doi.org/10.18356/9b6574be-en
Related Subject(s):
International Trade and Finance
Sustainable Development Goals:
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