United Nations Model Double Taxation Convention between Developed and Developing Countries
- United Nations Model Double Taxation Convention between Developed and Developing Countries (2011 update)
- Views of Member States:
- Letter from India (13 August 2012)
- Revised articles:
- Revised Article 26 (Exchange of Information)
- New Article 27 (Assistance in Collection)
- Revision to Commentary on Article 11 (Interest)
- Revisions to Paragraph 5 of Article 13 (Capital Gains) and to Commentary on Article 1 (Scope): Improper Use of Treaties
- Revised Commentary on Existing Article 5 (Permanent Establishment)
- Relevant Documents:
- United Nations Model Tax Convention update
- Article 13: capital gains
- Assistance in the collection of taxes (Article 27) and its commentary
- Definition of permanent establishment
- Dispute resolution
- Exchange of information
- Improper use of treaties / Treaty abuses and Treaty shopping
- Tax treatment of services
- Treatment of Islamic financial instruments
- United Nations Model Tax Convention update
- Ad Hoc Expert Group Meeting on “2011 Update of the UN Model Double Taxation Convention" (9-10 June 2011)
- United Nations Model Double Taxation Convention between Developed and Developing Countries (2001)(ST/ESA/PAD/SER.E/21)
For more information, please contact: Michael Lennard, Acting Secretary,
Committee of Experts on International Cooperation in Tax Matters
Email: taxffdoffice@un.org