Bilateral Tax Treaties: Negotiating for Sustainable Development

Understanding the United Nations Model Convention

The United Nations Model Convention for a Tax Treaty between Developed and Developing Countries aims to ensure that developing countries retain the taxing rights over their natural resources and economic activities. By preserving these rights, the convention promotes sustainable development by ensuring that these countries receive the revenue necessary for essential services and infrastructure.

Tax Treaty Negotiations: A Balancing Act

Tax treaty negotiations involve a delicate balance between protecting the interests of both developed and developing countries. The Treaty Event, hosted by the United Nations, will highlight multilateral treaties that emphasize sustainable development and provide practical guidance on tax treaty negotiations through checklists and drafting tips.

A Toolkit for Navigating Negotiations

The Toolkit on Tax Treaty Negotiations, developed by the United Nations, offers a comprehensive resource for negotiators. It includes detailed guidelines, examples, and practical tips to assist in the drafting and negotiation of bilateral tax treaties between developed and developing countries.

Practical Guidance for Sustainable Development

The Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries provides practical guidance on all aspects of tax treaty negotiations. It seeks to empower developing countries in pursuing agreements that support their sustainable development goals and ensure equitable distribution of tax revenues.