The Financing for Development Office (FfDO) of UN-DESA has organized, in cooperation with the International Tax Compact (ITC), a 3-day workshop on Administration of Tax Treaties and Addressing Base-Eroding Payments.
The workshop aimed to further disseminate the content of the UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries (Handbook), which 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.
The workshop also featured presentations of the draft UN Practical Portfolios on Taxation of Income from Services and on Base-Eroding Payments of Interest.
The Practical Portfolios provided participants with a framework for the analysis and assessment of the provisions of a country’s domestic law and tax treaties dealing with payments for services and interest, with a view to examining the relevant risks of tax base erosion and identifying the various options to counter these risks, as well as the administrative aspects following such changes in domestic legislation and tax treaty policy.
The workshop included practical case studies, country experiences as well as good practices. The discussions were led by world-renowned experts in the field of double tax treaties and participants actively engaged in South-South sharing of experiences, adding valuable contributions to the shaping of the Practical Portfolios.
- Application of Treaties to Non-residents: Taxation of Capital Gains
- Administration of tax treaties with respect to investment income
- Treaty Abuse
- Tools for Applying Tax Treaties: Exchange of Information
- Tools for Applying Tax Treaties: Mutual Agreement Procedure
- Tools for Applying Tax Treaties: Arbitration
- Case Study: Exchange of Information
- Case Study: Mutual Agreement Procedure/Arbitration