OECD: Toolkit on tax treaty negotiations, for use by developing countries
OECD: Toolkit on tax treaty negotiations
The Organisation for Economic Cooperation and Development (OECD) today announced that the “Platform for Collaboration on Tax” (a joint initiative of the IMF, OECD, UN and World Bank) released the final version of a “toolkit” that is intended to serve as guidance for developing countries on tax treaty negotiations.
According to the OECD release, the toolkit is an effort to provide capacity-building support to developing countries on tax treaty negotiations. 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
- What follow-up measures to take after negotiations
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