On June 29, 2020, the Platform for Collaboration on Tax released for public comments a draft toolkit designed to help developing countries build capacity in tax treaty negotiations. The Platform is a joint initiative of the International Monetary Fund, the OECD, the United Nations, and the World Bank Group.
The draft toolkit is a joint effort to provide capacity-building support to developing countries on tax treaty negotiations, building on existing guidance, particularly from the UN Manual for negotiation of tax treaties. 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 toolkit collates links to publicly available resources that treaty negotiators will find useful, making them easily accessible for treaty teams.
Comments must be received by September 10, 2020.
See Draft Toolkit