The Financing for Development Office (FfDO) of UN-DESA is organising, in cooperation with the Inter American Center of Tax Administrations (CIAT), a 5-day UN Course on Double Tax Treaties with the participation of representatives from the Ministry of Economy and the Tax Administration of Paraguay.

This course will provide the participants with a comprehensive introduction to the UN Model Double Taxation Convention between Developed and Developing Countries, as well as an overview of its similarities with and differences from the OECD Model Tax Convention on Income and on Capital. In addition to analysing the treaty rules for the allocation of taxing rights between countries over cross-border income, the course will deal with treaty provisions for the elimination of international double taxation and administrative provisions aimed at ensuring effective application of tax treaties. Moreover, the course will feature practical examples and case studies.

The course will be facilitated by renowned experts in the area of double tax treaties.

The course materials and practical cases are available in Spanish (Materiales/Casos Prácticos).