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The Platform for Collaboration on Tax : Toolkit on Tax Treaty Negotiations (espagnol)

This document introduces the Toolkit on Tax Treaty Negotiation, which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the World Bank Group. The PCT’s Toolkit on Tax Treaty Negotiations is an effort to provide capacity-building support to developing countries on tax treaty negotiations, building on existing guidance, particularly from the UN Manual for the Negotiation of Bilateral Tax...
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