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The Resource Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]

Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]

Creator
Summary
The Manual provides a practical guidance on all aspects of tax treaty negotiation, including on how to prepare for and conduct negotiations. Section I of the Manual introduces the main principles which underlie double tax treaties, including the concepts of residence and source. This section deals with methods for the elimination of double taxation, as well as the risks associated with excessive source taxation, tax discrimination and uncertainty and complexity in the tax environment. In addition, it prefaces how tax treaties may help in addressing tax avoidance and evasion and in preventing tax base erosion and double non-taxation. Section II addresses a fundamental question: Why negotiate tax treaties? Then, it elaborates on the importance of developing a tax treaty policy framework and a country model before entering into negotiations. Finally, this section provides a comprehensive overview of the practical steps to be taken before, during and after the negotiation of each tax treaty. Section III introduces the different Articles of the United Nations Model Convention. This section is not intended to replace the Commentaries on the Articles of the Model Convention, but rather to provide a simple tool for familiarizing less experienced negotiators with the provisions of each Article. Following the structure of the Model Convention, the Articles are organized in seven chapters, as follows: Chapter I (Scope of the Convention) presents Articles 1 and 2, which deal with persons and taxes covered. Chapter II (Definitions) analyses the definitions of key terms used in the United Nations Model Convention, as provided in Articles 3 to 5. These include the definitions of "Resident" and "Permanent establishment" (PE). Chapter III (Taxation of income) deals with the distributive rules contained in Articles 6 to 21, which determine the allocation of the taxing rights between the treaty parties with respect to different categories of income. Special attention is devoted to some of the most controversial aspects of tax treaty negotiations, including the issues regarding the concept of PE and its application for the purpose of taxing business profits, and the determination of rates of withholding taxes applicable on payments of dividends, interest and royalties. Chapter IV (Taxation of capital) briefly describes the provisions contained in Article 22 dealing with taxes on capital. Chapter V (Methods for the elimination of double taxation) illustrates the operation of Article 23, which requires the country of residence of the taxpayer to provide relief from double taxation by one of two methods, that is to say, either the exemption method or the credit method. Chapter VI (Special provisions) analyses Articles 24 to 27, including the provisions dealing with non-discrimination, mutual agreement procedure and exchange of information. Chapter VII (Final provisions) covers the procedures of entry into force and termination of treaties, as included in Articles 29 and 30. Section IV of the Manual deals with the issue of improper use of tax treaties. To this end, it provides an overview of a number of approaches that can be applied to address the improper use of tax treaties, including specific and general legislative anti-abuse rules or judicial doctrines found in domestic law and specific and general anti-abuse rules found in tax treaties
Language
eng
Work
Instance
Label
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
Title
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
Title variation
United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
Creator
Subject
Language
eng
Summary
The Manual provides a practical guidance on all aspects of tax treaty negotiation, including on how to prepare for and conduct negotiations. Section I of the Manual introduces the main principles which underlie double tax treaties, including the concepts of residence and source. This section deals with methods for the elimination of double taxation, as well as the risks associated with excessive source taxation, tax discrimination and uncertainty and complexity in the tax environment. In addition, it prefaces how tax treaties may help in addressing tax avoidance and evasion and in preventing tax base erosion and double non-taxation. Section II addresses a fundamental question: Why negotiate tax treaties? Then, it elaborates on the importance of developing a tax treaty policy framework and a country model before entering into negotiations. Finally, this section provides a comprehensive overview of the practical steps to be taken before, during and after the negotiation of each tax treaty. Section III introduces the different Articles of the United Nations Model Convention. This section is not intended to replace the Commentaries on the Articles of the Model Convention, but rather to provide a simple tool for familiarizing less experienced negotiators with the provisions of each Article. Following the structure of the Model Convention, the Articles are organized in seven chapters, as follows: Chapter I (Scope of the Convention) presents Articles 1 and 2, which deal with persons and taxes covered. Chapter II (Definitions) analyses the definitions of key terms used in the United Nations Model Convention, as provided in Articles 3 to 5. These include the definitions of "Resident" and "Permanent establishment" (PE). Chapter III (Taxation of income) deals with the distributive rules contained in Articles 6 to 21, which determine the allocation of the taxing rights between the treaty parties with respect to different categories of income. Special attention is devoted to some of the most controversial aspects of tax treaty negotiations, including the issues regarding the concept of PE and its application for the purpose of taxing business profits, and the determination of rates of withholding taxes applicable on payments of dividends, interest and royalties. Chapter IV (Taxation of capital) briefly describes the provisions contained in Article 22 dealing with taxes on capital. Chapter V (Methods for the elimination of double taxation) illustrates the operation of Article 23, which requires the country of residence of the taxpayer to provide relief from double taxation by one of two methods, that is to say, either the exemption method or the credit method. Chapter VI (Special provisions) analyses Articles 24 to 27, including the provisions dealing with non-discrimination, mutual agreement procedure and exchange of information. Chapter VII (Final provisions) covers the procedures of entry into force and termination of treaties, as included in Articles 29 and 30. Section IV of the Manual deals with the issue of improper use of tax treaties. To this end, it provides an overview of a number of approaches that can be applied to address the improper use of tax treaties, including specific and general legislative anti-abuse rules or judicial doctrines found in domestic law and specific and general anti-abuse rules found in tax treaties
http://bibfra.me/vocab/lite/collectionName
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://bibfra.me/vocab/lite/organizationName
United Nations Department of Economic and Social Affairs
http://library.link/vocab/subjectName
  • OECD Model
  • UN Model
  • tax treaty
  • developing countries
Label
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
Instantiates
Publication
Extent
xvi, 176 p.
Label
Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries [2016]
Publication
Extent
xvi, 176 p.

Subject

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