IBFD and DCO Collaborate on Tax Treaties Negotiation Workshop in Riyadh

Tax Treaties Negotiation Workshop

This in-person training brought together over 30 tax officials from various DCO member nations— Morocco, Rwanda, Pakistan, Jordan, Oman, Gambia, Ghana, Nigeria and Saudi Arabia—providing a unique platform for participants to build their expertise in this subject. Bart Kosters and Carlos Gutiérrez from CB&TS led the workshop sessions, bringing their extensive knowledge and practical insights to the participants.

Designed by Bart Kosters, the programme addressed the increasing need for skilled tax officials who can navigate the complexities of tax treaties’ negotiation. Tax treaties are fundamental tools for countries to eliminate double taxation and prevent tax avoidance and evasion, helping them attract foreign investment, support domestic businesses investing abroad, and protect their tax revenue.

The Workshop at a Glance

This one-week workshop was tailored for tax officials new to tax treaty negotiations, offering a hands-on, face-to-face learning experience. Participants explored the provisions of the UN and OECD Model Tax Conventions, learned how to prioritize negotiation objectives, and developed strategies for reaching practical compromises.

Over the first three days, participants analyzed the most important provisions of two model conventions: one representing a developing country based on the UN Model and the other one a developed country following the OECD Model. This approach enabled the participants to understand the various provisions and what compromise solutions could be used.

The workshop culminated in a two-day simulated negotiation exercise, with participants divided into groups representing the developing and developed countries.

A New Frontier of Collaboration between IBFD and DCO

DCO representatives expressed their appreciation for IBFD’s assistance. DCO also emphasized their eagerness to expand this collaborative partnership with IBFD. IBFD and DCO are excited about the prospect of further collaboration to support DCO member countries with targeted, impactful training initiatives that strengthen their ability to engage effectively in the global tax environment.

Lastly, a special mention goes to Aisha Aize Isa from CSAT/KC for her valuable input and availability, along with Myra Flaminiano, Mariana Pinheiro, and Alba Terroba Sánchez from the CB&TS Project Management team, whose dedication made this training possible.

Capacity Building and Tailored Services