UN Releases 2019 version of Manual for the Negotiation of Bilateral Tax Treaties
The United Nations Committee of Experts on International Tax Matters has released a practical guide for tax treaty negotiators in developing countries, in particular those who base their negotiations on the United Nations Model Double Taxation Convention between Developed and Developing Countries.
Treaties play a crucial role in protecting and safeguarding a country’s tax base and the outcome of the negotiations depends on the skills and knowledge of the negotiators.
The full version of the manual may be accessed via the link below:
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries 2019
