a new treaty based on the united nations model double taxation convention between developed and developing countries update would support the interests of developing countries better than the one based on the current oecd model since the former gives more taxing rights to developing countries in these cases the multilateral financial institutions and bilateral donors would need to help by providing additional resources for social spending as well as the appropriate technical and financial support for strengthening those capacities for many developing countries increasing the progressive incidence of the public budget is probably best achieved through welltargeted redistributive spending but also through growthenhancing public investment