UN-OECD Virtual Workshops on “Getting ready for tax treaty negotiations”
27-29 July, 5 - 7 October 2021, and 15-17 December 2021
Organized by the Financing for Sustainable Development Office of the United Nations Department of Economic and Social Affairs (FSDO/UNDESA), in collaboration with the secretariat of the OECD, and with the first workshop focused on ECOWAS countries and the second workshop hosted by Korea MTC.
This series of virtual workshops contributed to the development of technical knowledge and skills that are useful for the negotiation of tax treaties, mainly by exposing participants – through a simulated negotiation – to a range of situations, negotiation styles and policy questions they may need to address in a real negotiation. The workshop focused on the simulated negotiation of three articles of a tax treaty that will allow participants to understand the important interaction between treaty provisions, domestic legislation and the particular facts and economic relationship of two negotiating countries: the articles on permanent establishment, royalties and pensions.
The workshop targeted officials from countries who are, or will be, involved in the negotiation, interpretation and/or administration of tax treaties.
The workshop was delivered through videoconference (Zoom) and led by tax treaty experts from the UN and the OECD Secretariat. The workshop facilitators included top-tier experts in tax treaty law, including current members of the UN Tax Committee, and UNDESA and OECD staff.