The main tool in this area is the UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (the Handbook), which was developed as part of a project implemented jointly by FfDO and the International Tax Compact (ITC). Its ten chapters were drafted by renowned international tax experts on the basis of the inputs provided by officials from national tax authorities in 35 developing countries, representing all regions of the world. Through a novel demand-driven approach, it provides practical guidance to developing countries to effectively implement double tax treaties, especially those drawing upon the United Nations Model Double Taxation Convention between Developed and Developing Countries, having regard to the specific needs and interests of these countries.
In order to further disseminate the Handbook, FfDO and ITC are organizing a 3-day capacity development workshop, which will be held in Berlin, Germany, during the last quarter of 2015, with the participation of up to 30 national officials from developing countries in charge of administration of tax treaties. The first part of the workshop will provide participants with an overview of the issues covered by the Handbook, while the second part will focus on selected chapters of the Handbook of particular interest to developing countries. It will deal with practical case studies, country experiences and good practices.
Translation of the Handbook into Spanish is available. Translation into French is forthcoming thanks to contributions by the Inter-American Center of Tax Administration ITC.