UN Primer on Tax Treaties

Course

Self-paced e-learning

UN Partner

Offered by

United Nations Department of Economic and Social Affairs

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Course details

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Length
Open-ended
Level
Introductory
Language
English
French
Spanish
Region
World
Venue
Online
Certificate
Yes
Price
Free

Course summary

The UN Primer on 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 United Nations Model Double Taxation Convention between Developed and Developing Countries.

About this course

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.