UN Primer on Double Tax Treaties

The UN Primer on Double Tax Treaties introduces the fundamentals of double tax treaties, which play a critical role in promoting international investment and provide the participants with a good understanding of the UN Model Double Taxation Convention between Developed and Developing Countries.

Topics

SDG
SDG17: Partnerships for the goals
Subject
Double tax treaties
Keywords
double tax treaties

The course covers the recent updates of the United Nations Model Convention, as well as the similarities with and differences from the OECD Model Tax Convention on Income and on Capital In addition to analyzing the treaty rules for the allocation of taxing rights between countries over cross-border income, the UN Course deals with treaty provisions for the elimination of international double taxation and administrative provisions aimed at ensuring effective application of tax treaties. The course includes practical examples and case studies to enable participants to gain confidence in applying the knowledge and skills acquired during the course.

Target Audience

Tax officials in Ministries of Finance and National Tax Administrations

Learning Objectives

Make participants familiar with the main concepts and provisions in double tax treaties.

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