On March 10, the “Platform for Collaboration on Tax” – a joint initiative of the IMF, OECD, UN, and World Bank Group – launched the final version of its Toolkit on Tax Treaty Negotiations. The toolkit is intended to assist developing countries with negotiating tax treaties.
The toolkit offers a comprehensive overview of the tax treaty negotiation process, from evaluating the need for a treaty to preparing for and conducting negotiations, as well as important steps to take following negotiations. It provides tips on negotiating techniques and refers negotiating teams to additional available resources for further assistance.
The guidance in the toolkit supplements the guidance in the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. The supplemental guidance is intended to serve as a helpful resource for tax officials with limited experience in negotiating tax treaties.
The toolkit is a part of series of such resources created by the Platform Collaboration on Tax. It follows a toolkit on transfer pricing documentation regimes released earlier this year.
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