Course on Double Tax Treaties
Panama city, Panama, March 10 – 14, 2014
Sponsors:
UN / CIAT
Countries Involved:
Argentina, Bolivia, Costa Rica, Dominican Republic, Ecuador, El Salvador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Paraguay, Peru, Surinam, Trinidad & Tobago and Uruguay
Objective:
The course aimed to present the main principles and provisions described in the revised version of the 2011 Model Double Taxation Convention of the UN, highlighting the similarities and differences between this model and the Model Tax Convention on Income and on Capital of the OECD.