The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the Inter-American Center of Tax Administrations (CIAT), a 3-day UN Course on Double Tax Treaties with the participation of representatives from developing countries in Latin America and the Caribbean. The course focused on selected tax treaty issues regarding the taxation of cross-border services. In addition to providing a general introduction to tax treaties, it covered the definition of permanent establishment (PE) and the treaty provisions on taxation of business profits, as well as a detailed analysis of treaty articles dealing with services.

This course was held back-to-back with a UN Workshop on Protecting the Tax Base of Developing Countries (Panama, 4-5 June 2015) aimed at presenting to and discussing with government representatives from the Latin American and Caribbean region the UN Practical Portfolio on Taxation of Income from Services.