United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Excerpt from the Document….. 


Over the past decade, the relationship between the mobilization of financial resources for development and international tax cooperation featured prominently in the outcome documents of major United Nations conferences and summits on economic and social matters. These include the 2002 Monterrey Consensus, the 2008 Doha Declaration on Financing for Development, as well as the outcomes of the 2009 Financial Crisis Conference and the 2010 MDG Summit. In the Doha Declaration, for instance, Member States recognized multilateral, regional and national efforts aimed at improving developing countries™ abilities to negotiate mutually beneficial investment agreements and to promote good tax practices.

Tax treaties play a key role in the context of international cooperation in tax matters. On the one hand, they encourage international investment and, consequently, global economic growth, by reducing or eliminating international double taxation over cross-border income. On the other hand, they enhance cooperation among tax administrations, especially in tackling international tax evasion.

Developing countries, especially the least developed ones, often lack the necessary expertise and experience to efficiently interpret and administer tax treaties. This may result in difficult, time-consuming and, in a worst case scenario, ineffective application of tax treaties.

Moreover, skills gaps in the interpretation and administration of existing tax treaties may jeopardize developing countries™ capacity to
be effective treaty partners, especially as it relates to cooperation in combating international tax evasion. There is a clear need for capacity building initiatives, which would strengthen the skills of the relevant officials in developing countries in the tax area and, thus, contribute to further developing their role in supporting the global efforts aimed at improving the investment climate and effectively curbing international tax evasion.

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United Nations Handbook on Selected Issues in Administration of Double Tax Treaties for Developing Countries

Tags: canadaCooperationDoha DeclarationInternational taxationTaxTax treatyTreatyUnited States

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