UN publishes tax treaty negotiation manual

The UN has published a new version of the Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries.

First published in 1978, the tax treaty negotiation manual is prepared by the UN’s Committee of Experts on International Cooperation in Tax Matters. It is designed to be a practical manual to assist developing countries negotiate tax treaties.

The latest version of the tax treaty negotiation manual, approved by the commitee of experts at their eighteenth session New York held April 23 –26, reflects the current version of the UN Model Double Taxation Convention between Developed and Developing Countries.