Via IMF (Den Internationale Valutafond)

The Platform for Collaboration on Tax Invites Public Comments on the Draft Toolkit on Tax Treaty Negotiations

June 29, 2020

Washington, D.C. –
The Platform for Collaboration on Tax (PCT) – a joint initiative of the
IMF, OECD, UN and World Bank Group – is seeking feedback from the public on
a draft toolkit designed to help developing countries build capacity in tax
treaty negotiations.


Draft Toolkit on Tax Treaty Negotiations

is a joint effort to provide capacity-building 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 “UN Manual”). 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. Treaty negotiating teams, especially
those who are new to the process, can also find practical tips on the
conduct of negotiations and negotiation styles.

Additionally, the Toolkit collates links to publicly available resources
that treaty negotiators will find useful, making them easily accessible for
treaty teams. The design of the Toolkit allows regular updates and
improvements based on the feedback from users and experienced negotiators.

The PCT Secretariat is now seeking comments on the discussion draft of the
Toolkit by September 10, 2020 from interested
stakeholders. Comments can be sent in two ways:

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· All interested stakeholders: Please send your comments by e-mail to

· Tax administrations and international or regional tax organizations can
also provide their comments on the Knowledge Sharing Platform for Tax
Administrations Web site (KSP-TA) by registering


The PCT Secretariat aims to release the final toolkit in early 2021. French
and Spanish versions of the discussion draft of the Toolkit will also
follow. For more information on the public comment process, please visit:

Please note that all comments received will be made publicly available.
Comments submitted in the name of a collective “grouping” or
“coalition”, or by any person submitting comments on behalf of another
person or group of persons, should identify all enterprises or
individuals who are members of that collective group, or the person(s)
on whose behalf the commentator(s) are acting.

Media queries should be directed to:

IMF Communications Department

PRESS OFFICER: Keiko Utsunomiya

Phone: +1 202 623-7100Email: