The UN Online Courses offer an innovative learning solution that brings the necessary skills within reach of tax officials anywhere in the world, making training available on computers, tablets or smartphones.
Click here to watch a short video presenting the UN Online Courses.
The UN Online Primer on Tax Treaties introduces the basic principles of tax treaties and explains their objectives and effects. It presents the typical content of tax treaties resulting from widespread use of the UN and OECD Model Conventions. It analyzes the UN Model’s distinctive features, which provide greater taxing rights to capital-importing countries (generally, developing countries).
The UN Primer also serves as a pre-requisite for the UN Course on Double Tax Treaties.
The UN Online Primer on Transfer Pricing introduces key principles, concepts and terminology in this important, challenging area for developing countries. It draws on the UN Practical Manual on Transfer Pricing for Developing Countries and provides a solid foundation for further study.
[NEW] The UN Online Primer on Mutual Agreement Procedure (MAP) provides a basic understanding of how this tax dispute resolution facility works under treaties and what is required by tax officials in charge of its application. The Primer is based on the MAP chapter of the forthcoming UN Handbook on Dispute Avoidance and Resolution.