The history and prospects of the U.N. fast-track instrument by Hafiz Choudhury
By: Choudhury, Hafiz
.
Material type: 
ArticlePublisher: 2024Subject(s): TRATADOS INTERNACIONALES | NACIONES UNIDAS
In:
Tax Notes International v. 115, n. 10, September 2 2024, p. 1557-1562Summary: Hafiz Choudhury is principal of The M Group Inc. and works on tax policy and administration matters worldwide. He contributes to the work of the U.N. Committee of Experts and is the general editor of the U.N. transfer pricing manual and U.N. extractive industries taxation handbook. He is a senior adviser to the International Tax and Investment Center. In this article, Choudhury explains efforts at the U.N. to create a fast-track instrument to help countries implement changes to the U.N. model tax convention without requiring an onerous renegotiation of the treaty.
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Hafiz Choudhury is principal of The M Group Inc. and works on tax policy and administration matters worldwide. He contributes to the work of the U.N. Committee of Experts and is the general editor of the U.N. transfer pricing manual and U.N. extractive industries taxation handbook. He is a senior adviser to the International Tax and Investment Center. In this article, Choudhury explains efforts at the U.N. to create a fast-track instrument to help countries implement changes to the U.N. model tax convention without requiring an onerous renegotiation of the treaty.
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