United Nations Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries 2019

The United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries 2019 provides a guide to all aspects of tax treaty negotiation, including a brief description of the Articles of the United Nations Model Double Taxation Convention between Developed and Developing Countries. It is intended mainly for negotiators with little or no experience in the negotiation of tax treaties.