The project seeks to strengthen the capacity of NTAs and MoFs in developing countries in Latin America and the Caribbean, and in Asia to negotiate and apply double tax treaties, drawing on the UN Model, and to formulate inputs into the policy making processes influencing the way double tax treaties are negotiated and re-negotiated to the benefit of developing countries. The main focus of the first phase of the project will be the delivery of the UN Course on Double Tax Treaties with a view to increasing awareness and understanding of the UN Model among MoF and NTA officials of broad number of developing countries in the two regions. During the second phase of the project, tax treaty negotiators will strengthen their negotiating skills and techniques enabling them to conclude treaties, which would be beneficial to both treaty partners, through participation in the UN-OECD Practical Workshop on Negotiation of Tax Treaties. Administrators of tax treaties in 4 pilot countries will be assisted, through national seminars and follow-up country missions, with a view to implementing the necessary policy changes in order to enable a more effective application of double-tax treaties and thereby to improve the investment climate in the country.The third phase of the project will focus on institutionalizing this capacity development programme in the regions with the view of passing the ownership of the relevant knowledge and tools, as well as the administration of the programme to regional experts and regional tax organizations.