Provide feedback on OECD’s draft Toolkit on Tax Treaty negotiations
The Platform for Collaboration on Tax (PCT), a joint initiative of the IMF, OECD, UN and World Bank Group, is seeking feedback on a draft Toolkit designed to help developing countries build capacity in tax treaty negotiations.
The Draft Toolkit describes the steps involved in tax treaty negotiations, such as how to decide whether a comprehensive tax treaty is necessary, how to prepare for and conduct negotiations, and what follow-up measures to take after negotiations. Interested parties are asked to provide comments on the discussion draft of the Toolkit until 10 September 2020.