UN Course on Double Tax Treaties
The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the African Tax Administration Forum (ATAF), a 5-day UN Course on Double Tax Treaties with the participation of representatives from developing countries in Africa.
This course provided the participants with a comprehensive introduction to the , as well as an overview of its similarities with and differences from the OECD Model Tax Convention on Income and on Capital. In addition to analysing the treaty rules for the allocation of taxing rights between countries over cross-border income, the course dealt with treaty provisions for the elimination of international double taxation and administrative provisions aimed at ensuring effective application of tax treaties. Moreover, the course featured practical examples and case studies.
The course was facilitated by renowned experts in the area of double tax treaties and also drew from the experience of representatives from developing countries who were responsible for interpreting, negotiating and administering tax treaties.