This document introduces the Toolkit on Tax Treaty Negotiation (Toolkit), which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the WBG (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 nature of the Toolkit...
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INFORMATION
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2022/11/02
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Rapport
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177407
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1
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2022/11/02
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Disclosed
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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations
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