1. Revision to the UN Manual for the Negotiation of Bilateral Tax Treaties between Developed and Developing Countries Report of the Working Group

2. Portions Removed form the 2003 Version l Part I n Historical overview n Historical overview of international tax avoidance and evasion Part II UN Model Treaty

3. l Removed for the Annex l Mexico Draft l London Draft l Andean Model l 2000 OECD Model l 1988 OECD Mutual Administrative Assistance in Tax Matters l Research Paper on assessing impact of UN Model

4. Proposed Version l Part I l International Double Taxation-concepts and issues l Discussion of OECD Model l Discussion of UN Model

5. l International Tax Evasion and Avoidance l Mutual Administrative Assistance

6. Part II l Preface-lengthy Discussion of the UN Model Treaty l Basic Approaches to Tax Treaty Negotiations-CRP.5 l Permanent Establishement- CRP.5/Add.1

7. Appendix l UN Model treaty l OECD Model Treaty-Latest Version l Brazil-India Treaty l China-US Treaty l Mexico-Australia Treaty l New Zealand-So. Africa Treaty

8. Special Appendix l Appendix for Special Consideration Items-CRP.5/Add.2 n Introduction n Comments n Improper Use of Tax Treaties n Islamic Financial Instruments

9. l Additions l Glossary l Helpful references to the world wide web sites