Proposed Fast-Track Instrument to Provide for the Streamlined Amendment of Bilateral Double Taxation Treaties

E/DEC/2025/316View PDF

Who adopted this document and its mandates?

A Decision of the Economic and Social Council, under agenda item 19h International cooperation in tax matters, published in 2025.

What subjects does this mandate have?

2 subjects

Double Taxation Tax Treaties

What’s in this document?

3 paragraphs

At its 23rd plenary meeting, on 10 June 2025, the Economic and Social Council:

(a) Noted the document entitled “Fast-track instrument to provide for the streamlined amendment of bilateral double taxation treaties” as finalized by the Committee of Experts on International Cooperation in Tax Matters;46

(b) Invited Member States that wish to facilitate the implementation, in existing bilateral treaties, of specific provisions of the United Nations Model Double Taxation Convention between Developed and Developing Countries to take the document forward with a view to the adoption of a multilateral instrument based on that document.

Who adopted this document and its mandates?

What subjects does this mandate have?

What’s in this document?

Table of contents