Tax treaty negotiations toolkit

The OECD’s Platform for Collaboration on Tax has invited public comments on its draft toolkit on tax treaty negotiations by 10 September 2020 with a view to releasing the final version in early 2021. The draft Toolkit is a joint effort to provide support to developing countries on tax treaty negotiations, building on existing guidance, particularly from the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries. The 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.