UN handbook on the managment of double taxation treaties for developing countries

This handbook was developed as part of a project implemented jointly by the Financing for Development Office (FfDO) and the International Tax Compact (ITC).
April 2015

This book is aimed at strengthening the capacity of National Tax Authorities and Ministries of Finance in developing countries to effectively identify and assess their needs in the area of tax treaty negotiation and administration. Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries.

The ultimate goal of this project was to support the development of a comprehensive set of capacity-building tools to be used in developing countries, which would be demand driven, reflect adequately the needs of these countries, and complement the existing capacity tools.