The OECD’s Platform for Collaboration on Tax has invited public
comments on its draft
toolkit on tax treaty negotiations by 10 September 2020 with a view to
releasing the final version in early 2021. The draft Toolkit is a joint effort
to provide support to developing countries on tax treaty negotiations, building
on existing guidance, particularly from the UN Manual for the
Negotiation of Bilateral Tax Treaties between Developed and Developing
Countries. The toolkit describes the steps involved in tax treaty
negotiations such as how to decide whether a comprehensive tax treaty is
necessary, how to prepare for and conduct negotiations, and what follow-up
measures to take after negotiations.
The OECD’s Platform for Collaboration on Tax has invited public
comments on its draft
toolkit on tax treaty negotiations by 10 September 2020 with a view to
releasing the final version in early 2021. The draft Toolkit is a joint effort
to provide support to developing countries on tax treaty negotiations, building
on existing guidance, particularly from the UN Manual for the
Negotiation of Bilateral Tax Treaties between Developed and Developing
Countries. The toolkit describes the steps involved in tax treaty
negotiations such as how to decide whether a comprehensive tax treaty is
necessary, how to prepare for and conduct negotiations, and what follow-up
measures to take after negotiations.
