Subcommittee on the Update of the UN Manual for the Negotiation of Bilateral Tax Treaties Between Developed and Developing Countries
ESTABLISHED: 23rd Session - October 2021
Mandate
The Subcommittee is mandated to propose updates to the United Nations Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries, based on the following principles:
- That it reflects the current version of the UN Model Double Taxation Convention between Developed and Developing Countries and the relevant UN Commentaries as well as ongoing decisions of the Committee leading to changes in them;
- That it pays special attention to the experience of developing countries and reflects their realities and needs at their relevant stages of capacity development;
- That it draws upon and feeds into, as appropriate, the relevant work done in other fora, especially the work on the toolkit on tax treaty negotiation by the Platform for Collaboration on Tax.
In undertaking its work, the Subcommittee may wish to consult with relevant stakeholders. The aim of the Subcommittee shall be to present to the Committee an update of the Manual for consideration with a view to adoption as soon as possible. Updates on the progress of the work shall be provided to the Committee at its Twenty-fourth session and each succeeding session. The Subcommittee may request the secretariat to develop necessary inputs and provide necessary support within its resources.
CO-COORDINATORS:
- Carlos PROTTO
- Aart ROELOFSEN
PARTICIPANTS IN THE SUBCOMMITTEE:
- Aisha ISA (Nigeria)
- Liselott KANA (Committee Member)
- Enrique Bolado MUÑOZ (Committee Member)
- Ron van der MERWE (ATAF)
- Eamonn O’DEA (Committee Member)
- Pande Putu OKA KUSUMAWARDANI (Committee Member)
- Carmel PETERS (New Zealand)
- Elisângela RITA (Committee Member)
- Stephanie SMITH (Committee Member)
- Titia STOLTE-DETRING (Committee Member)
CO-FOCAL POINTS:
Patricia Brown – Inter-regional Advisor on International Tax Matters, Financing for Sustainable Development Office
Irving Ojeda Alvarez – Economic Affairs Officer, Capacity Development Unit, International Tax and Development Cooperation Branch, Financing for Sustainable Development Office