Treaties & certainty / Working reference
UN Handbook on Tax Disputes
Guidance on mechanisms for avoiding and resolving disputes under domestic income-tax rules and tax treaties.
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The T&M reading note
Why it deserves your time
Places prevention, administrative processes and treaty mechanisms in a single broader framework.
A suggested 15-minute first pass
Where to begin
- Start with dispute avoidance.
- Compare domestic and treaty mechanisms.
- Read the section relevant to the institutional question.
Read this edition in context
Selected 2021 handbook; procedures and taxpayer rights depend on applicable domestic law and treaties.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcedesapublications.un.org Catalogue review: 2026-10-13