Manual for the Negotiation of Bilateral Tax Treaties
Drafts prepared for the 7th session of the committee
- Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (ST/ESA/PAD/SER.E/37)
- Note on the Revision of the Manual for Negotiation of Bilateral Tax Treaties:
- E/C.18/2011/CRP.11 - Introduction to International Double Taxation and Tax Evasion and Avoidance
- E/C.18/2011/CRP.11/Add.1 - International Tax Evasion and Avoidance
- E/C.18/2011/CRP.11/Add.2 - Suggestions Relating to the Application of the Articles of the UN Model Convention and Procedural Aspects of Tax Treaty Negotiations
- E/C.18/2011/CRP.11/Add.3 - Basic Approches to Tax Treaty Negotiation
- E/C.18/2011/CRP.11/Add.4 - Dispute Resolution Mutual Agreement Procedure
- E/C.18/2011/CRP.11/Add.5 - Appendix for Special Consideration Items
- E/C.18/2011/CRP.11/Add.6 - International Tax Websites
- E/C.18/2011/CRP.11/Add.7 - Questionnaire on the Manual for Negotiation of Bilateral Tax Treaties
- Relevant Documents
For more information, please contact: Michael Lennard, Acting Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org