The Platform for Collaboration on Tax, a joint initiative of the IMF, OECD, UN and World Bank Group, issued a draft toolkit on tax treaty negotiation for developing countries in July 2020 in order to further capacity-building support. The Global Tax Advisers Platform, of which CFE Tax Advisers Europe is a founding member, welcomed the toolkit and was pleased to submit a response.
The Toolkit builds on the UN’s Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries and built specifically on the guidance on conducting tax treaty negotiations. The Toolkit sought input in particular concerning whether all relevant technical and practical considerations and capacity building skills for developing countries in treaty negotiations were covered by the draft Toolkit, and input on any resources and tools that should be included in the toolkit.
GTAP’s responses to the consultation questions were based on responses compiled by fellow founding GTAP member, the West African Union of Tax Institutes and its member organisation, the Chartered Institute of Taxation of Nigeria (CITN).
We invite you to read the response below.