The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfe

Contains an updated comprehensive explanation of the criteria, procedures and methodology used in establishing which countries are eligible for inclusion in, or

Why are carefully designed, sensible policies too often not adopted or implemented? When they are, why do they often fail to generate development outcomes such

Detailed research on the UN Model Convention’s unique features The UN Model Convention has a significant influence on international tax treaty practice and is