The UN Primer on Double Tax Treaties (the UN Primer) provides a brief introduction to the basic aspects of tax treaties. It is intended for tax officials with no prior experience in this area. It also serves as a pre-requisite for participants in the UN Course on Double Tax Treaties, with a view to providing them with some common basics and enabling them to fully benefit from the course. The UN Primer is delivered during 1 day.
Tax treaties represent an important aspect of the international tax rules of many countries. Over 3,000 bilateral income tax treaties are currently in effect, and the number is growing. The overwhelming majority of these treaties are based in large part on the United Nations Model Double Taxation Convention between Developed and Developing Countries (UN Model) and the Organisation for Economic Co-operation and Development Model Tax Convention on Income and on Capital (OECD Model).
The UN Primer deals with the following issues: legal nature and legal effects of tax treaties; the types of treaties dealing with tax matters; process for negotiating tax treaties; the history and differences between the UN and OECD Models; content of a typical bilateral tax treaty; interaction between tax treaty articles; relationship between tax treaties and domestic law; objectives and purposes of tax treaties; and interpretation of tax treaties.
UN Primer on Double Tax Treaties online (forthcoming)
An introduction to tax treaties, Brian J. Arnold