The Platform for Collaboration on Tax – Toolkit on Tax Treaty Negotiations published by IMF, OECD, UN, WBG (2020).
“This document introduces the Toolkit on Tax Treaty Negotiation (the “Toolkit”), which has been prepared in the framework of the Platform for Collaboration on Tax (the “PCT”) by the IMF, the OECD, the UN and the WBG (the “PCT Partners”).
The Toolkit represents a joint effort to provide capacity-building support to developing countries on tax treaty negotiation, building on previous contributions and reducing duplication and inconsistencies.
The updated version of the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries (the “UN Manual”) is an excellent resource, and the Toolkit builds on it by providing tax officials who have little or no experience in tax treaty negotiation with the tools they need to implement some of the guidance in the UN Manual. It does so by building on Section II of the UN Manual, which sets out how to conduct a tax treaty negotiation in all its phases (preparation, conduct and follow-up), complementing it with a set of tools and resources.
The nature of the Toolkit is that it can be regularly updated with new tools, centralized and accessible, and be improved following feedback from users and experienced negotiators. Having a web-based product is the ideal way to do this…”
