UN Primer on Tax Treaties

Course

Self-paced e-learning

UN Partner

United Nations Department of Economic and Social Affairs

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

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.

Sustainable Development Goals: 2030 Agenda; Breaking the silos; Partnerships for the goals
Subject: Double tax treaties
Keywords: double tax treaties

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.