Subcommittee on Negotiation of Tax Treaties—Practical Manual
- Status: Active
- Creation: Ninth session of the Committee (October 2013)
- Coordinator: Mr. Wolfgang Karl Lasars
- The Manual is a compact practical training tool for beginners or tax officials with limited experience, which reflects the realities for developing countries, at their relevant stages of capacity development;
- The Manual reflects the current version of the UN Model Double Taxation Convention between Developed and Developing Countries and the relevant UN Commentaries as well as ongoing decisions of the Committee leading to changes in them; and
- The drafting draws upon the previous work done by the Committee and any further relevant inputs, as well as work being done in other fora.
The Subcommittee is mandated to develop a new practical Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries, based on the following principles:
The aim of the Subcommittee shall be to present a complete draft manual for adoption to the eleventh annual session in 2015. An intermediate report showing the progress reached should be provided to the Committee at the tenth annual session in 2014. The Subcommittee will request the secretariat to develop necessary inputs and provide necessary support within its resources.