Manual for the negotiation of bilateral tax treaties between developed and developing countries

1. Analytical and historical review of international double taxation and tax evasion and avoidance -- 2. United Nations Model Double Taxation Convention between developed and developing countries -- 3. Suggestions relating to the application of the articles of the UN Model Convention and procedural aspects of tax treaty negotiations -- 4. Annexes.

Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries
UN Model Double Taxation Convention between Developed and Developing Countries
Model Tax Convention on Income and on Capital (1992)

113 p.

Prepared by the Working Group on the Manual for the Negotiation of Bilateral Tax Treaties.
Includes bibliographical references.