United Nations Handbook On Double Tax Avoidance Treaties

The United Nations has released a publication titled “Handbook On Selected Issues in Administration of Double Tax Treaties for Developing Countries”.

The handbook contains a series of articles by well known tax experts. For instance, Philip Baker, the acclaimed authority on international taxation, has written a detailed article on “Improper use of tax treaties, tax avoidance and tax evasion” in which he has dealt with the theoretical and practical aspects of treaty shopping and provided authoritative guidance. Similarly, other experts like Ariane Pickering and Peter A. Harris have written articles on important and topical issues like “Taxation of non-resident service providers” and “Taxation of residents on foreign source income” etc.

The handbook will prove invaluable for all professionals engaged in the practice of international taxation.


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