Several organizations came together to carry out a workshop on the treatment of services in the United Nations Model Double Taxation Convention between Developed and Developing Countries

From May 2 to 5 at the Mexico City campus of the National University of Distance Education (UNED) of Spain, the ‘Regional Workshop on the Tax Treatment of Services in the United Nations Model Double Taxation Agreement’ was held, organized by CIAT and the UN, with support from the IEF of Spain, the OECD and the UNED.

During the Workshop, tax treaty issues were presented and discussed, such as the creation of a Permanent Establishment, the distribution of tax authority, and focusing on those articles that deal with independent and dependent service operations.

The activity was attended by officials from ministries of finance and tax administrations from 21 countries in Latin America and the Caribbean.

The CIAT Executive Secretary thanks all the organizations that cooperated to realize this activity and the experts who shared their experiences.


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