Technical Notes and Manuals

Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty

ByKiyoshi Nakayama

April 11, 2011

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Kiyoshi Nakayama. "Tax Policy: Designing and Drafting a Domestic Law to Implement a Tax Treaty", Technical Notes and Manuals 2011, 001 (2011), accessed 12/25/2025, https://doi.org/10.5089/9781475510195.005

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Disclaimer: This Technical Guidance Note should not be reported as representing the views of the IMF. The views expressed in this Note are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.

Summary

Technical Notes and Manuals are produced by IMF departments to expand the dissemination of their technical assistance advice. These papers present general advice and guidance, drawn in part from unpublished technical assistance reports, to a broader audience. This new series was launched in August 2009.

Subject: Double taxation, Revenue administration, Tax collection, Tax law, Tax policy, Taxes

Keywords: country, domestic law, Double taxation, Global, international taxation, OECD model tax convention, source country taxation, tax, tax authorities, tax authority, Tax collection, tax law, Tax law, tax treaty, TNM, treaty, treaty benefit, treaty implementation, treaty provision

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