This document summarizes key points from a presentation on trends in tax treaties between developing and developed countries. It finds that while most developing country treaties follow the OECD model, treaty terms have slowly begun to favor developing countries more with lower withholding tax rates balanced by broader permanent establishment definitions and more rights to tax services. However, many treaties were signed decades ago and do not reflect modern norms. While treaties may signal openness, evidence suggests they do little to increase investment and often redistribute tax revenue from poor to rich nations. Developing countries often agree to treaties for political reasons rather than clear economic benefits.