The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development (OECD), a 5-day UN-OECD Practical Workshop on the Negotiation of Tax Treaties, with the participation of representatives from developing countries in Africa, Asia, Latin America and the Caribbean.
The purpose of this capacity development event was to allow participants to get first-hand experience of the negotiation of bilateral tax treaties, as well as to learn about problems commonly encountered in interpreting and applying them.
This comprehensive training primarily took the form of simulated negotiations of all the provisions of a bilateral tax treaty between two fictitious countries. The negotiations were based on the descriptions of the tax legislation of the two countries and the respective fictitious treaty models, drawing both on the UN Model Double Taxation Convention between Developed and Developing Countries and the OECD Model Tax Convention on Income and on Capital.
The workshop was facilitated by renowned experts in the area of double tax treaty negotiation and also drew from the experience of representatives from developing countries who are responsible for negotiating, interpreting, and administering bilateral tax treaties.