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United Nations Model Double Taxation Convention between Developed and Developing Countries (2011)

The UN Model Convention is a non-binding instrument which aims to provide guidance to countries in designing double tax treaties, as well as in applying and interpreting them. It is developed and updated by the UN Committee of Experts on International Cooperation in Tax Matters, a subsidiary body of the Economic and Social Council, composed by 25 members from developed and developing countries acting in their personal capacity. The UN Model Convention is formulated to take into account the specific needs of developing countries in designing double tax treaties in line with their own policy framework.

Service line: Policy coherence
Category: Tax
Created by: Financing for Development Office
Type: Knowledge Product
Format: Model Convention
Language(s): Arabic, Chinese, English, French, Russian, Spanish
Location: http://www.un.org/esa/ffd/wp-content/uploads/2014/09/UN_Model_2011_Update.pdf
Publication: 2011
Target audience: Policy makers, National Tax Administrations, Ministries of Finance
Availability: Web accessible/downloadable