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|
|Created by:||Financing for Development Office|
|Language(s):||Arabic, Chinese, English, French, Russian, Spanish|
|Target audience:||Policy makers, National Tax Administrations, Ministries of Finance|