Regional Workshop on the Treatment of Services in the United Nations Model Double Taxation between Developed and Developing Countries (UN Model).

The Financing for Sustainable Development Office of the United Nations Department of Economic and Social Affairs (UNDESA-FSDO) is organizing a Regional Workshop on the Treatment of Services in the United Nations Model Double Taxation between Developed and Developing Countries (UN Model).
The treatment of payments for services is a matter of concern for developing countries. Subsidiaries in developing countries may pay substantial amounts to their parent companies or other affiliates in developed countries for “management services,” eroding the tax base in the developing country. Many technical services can be provided remotely, even in extractive industries, preventing taxation in the country from which payments for such services is made.