The UN Online Courses offer an innovative learning solution that brings the necessary skills within reach of tax officials anywhere in the world, making training available on computers, tablets or smartphones.
Click here to watch a short video presenting the UN Online Courses.
TAX COOPERATION
The UN Online Primer on Tax Treaties introduces the basic principles of tax treaties and explains their objectives and effects. It presents the typical content of tax treaties resulting from widespread use of the UN and OECD Model Conventions. It analyzes the UN Model’s distinctive features, which provide greater taxing rights to capital-importing countries (generally, developing countries).
The UN Primer also serves as a pre-requisite for the UN Course on Double Tax Treaties.
An introduction to tax treaties, Brian J. Arnold: عربي, 中文, English, Français, Русский, Español
If you already have an account at UN DESA Learning Centre, take the online course here.
If you do not have an account, register here. If you need help with the registration process, look at this step-by-step manual.
This course is also available in French and Spanish.
The UN Online Primer on Transfer Pricing introduces key principles, concepts and terminology in this important, challenging area for developing countries. It draws on the UN Practical Manual on Transfer Pricing for Developing Countries and provides a solid foundation for further study.
If you already have an account at UN DESA Learning Centre, take the online course here.
If you do not have an account, register here. If you need help with the registration process, look at this step-by-step manual.
This course is also available in French and Spanish.
For a first dive into this important subject, you can take the UN Online Primer on the Basics of Transfer Pricing first.
If you already have an account at UN DESA Learning Centre, take the online course here.
If you do not have an account, register here. If you need help with the registration process, look at this step-by-step manual.
Learn more about the UN Manual
The UN Online Primer on Mutual Agreement Procedure (MAP) provides a basic understanding of how this tax dispute resolution facility works under treaties and what is required by tax officials in charge of its application. The Primer is based on the MAP chapter of the forthcoming UN Handbook on Dispute Avoidance and Resolution.
If you already have an account at UN DESA Learning Centre, take the online course here.
If you do not have an account, register here. If you need help with the registration process, look at this step-by-step manual.
This course is also available in French.