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Technical meeting on “Tax treaty administration and negotiation”

  • Date: 30 - 31 May 2013
  • Location: New York

The Financing for Development Office (FfDO) of UN-DESA and the International Tax Compact (ITC) organized, jointly, a technical meeting on “Tax treaty administration and negotiation”. The meeting was held within the context of a capacity development project, undertaken jointly by the two organizations, aimed at strengthening the capacity of Ministries of Finance, National Tax Authorities, and other competent authorities in developing countries to effectively identify and assess their needs in the area of double tax treaty negotiation and administration.

The purpose of the New York meeting was to present, discuss and revise a series of draft papers on selected issues in administration and negotiation of tax treaties prepared by selected experts. These papers were to address the actual skills gaps and challenges faced by developing countries in administering and negotiating their tax treaties, which had been identified during a meeting held in Rome on 28-29 January 2013, with the participation of 25 national experts from developing countries. Following the meeting, the papers on administration of tax treaties will be revised and will comprise the UN Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries.

Participants in this meeting were also invited to participate in the Special meeting of ECOSOC on international cooperation in tax matters (29 May 2013, New York).

  • Outcome
  • Background on substantive matters
  • Background on organizational matters

Outcome

  • Newsletter No. 2013/5: Technical Meeting on “Tax Treaty Negotiation and Administration”

Background on substantive matters

  • List of Papers
  • Report of Rome Meetings
  • Progress report on UN capacity development programme
  • Papers on Tax Treaty Administration
    • Paper 1-A, Overview of Major Issues in the Application of Tax Treaties
    • Paper 2-A, Persons Qualifying for Treaty Benefits
    • Paper 3-A, Taxation of Residents on Foreign Source Income
    • Paper 4-A, Taxation of Non-residents
    • Paper 5-A, Taxation of Non-residents on Business Profits
    • Paper 6-A, Taxation of Non-resident Service Providers
    • Paper 7-A, Taxation of Investment Income and Capital Gains
    • Paper 8-A, Dispute Resolution: the Mutual Agreement Procedure
    • Paper 9-A, Improper Use of Tax Treaties, Tax Avoidance and Tax Evasion
  • Papers on Tax Treaty Negotiation
    • Paper 1-N, Why Negotiate Tax Treaties
    • Paper 2-N, Tax Treaty Policy Framework and Country Model
    • Paper 3-N, Preparing for Tax Treaty Negotiation
    • Paper 4-N, How to Conduct Tax Treaty Negotiations
    • Paper 5-N, Post-negotiation Activities

Background on organizational matters

  • Tentative Programme (with links to presentations)
  • Concept Note
  • ToR for Participants
  • Provisional List of Participants
  • Information note
  • List of hotels
  • Biographies of Chairs and Presenters
  • Biographies of Country Representatives

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